This study aims to examine the effect of KAP size, the proportion of independent board of commissioners, the existence of the audit committee, managerial ownership, and institutional ownership on earnings management. The population in this research is the basic industrial sector and chemical manufacturing companies listed on the Indonesia Stock Exchange with a total of 80 companies. The sample in this study were manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange 2016-2019. The sample selection in this study was carried out by purposive sampling method and obtained 25 companies as samples with 100 observational data. The data analysis technique used is multiple linear regression analysis with the SPSS version 21. The results of this study indicate that the proportion of the independent board of commissioners, the existence of an audit committee, and managerial ownership have no effect on earnings management. Meanwhile, KAP size and institutional ownership have a negative effect on earnings management.