The purpose of this study was to analyze the effect of profitability, firm size, leverage, and reclassification of financial assets on earnings management. The population used in this study is a banking company registered in BEI 2015-2018. The sampling technique used was purposive sampling to obtain a sample of 128 from 32 companies that had met the criteria. The data analysis technique used is multiple regression analysis with the help of the SPSS program. The results of this study indicate that partially the profitability variable has a negative effect on earnings management, and the variables of firm size, leverage and financial asset reclassification have no effect on earnings management.