This study aims to determine the effect of financial distress, financial knowledge of audit committee, and managerial ownership on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used was purposive sampling, in order to obtain a sample of 210 who had met the criteria. The data analysis technique used is multiple regressiom analysis. The results of this study indicated that financial distress has no effect on earnings management, financial knowledge of audit committee has a negative effect on earnings management, while managerial ownership has a positive effect on earnings management.