This study aims to examine the effect of free cash flow, leverage, information
asymmetry, and managerial ownership on earnings management. The population
in this study are mining companies listed on the Indonesia Stock Exchange in
2017-2020. The sampling method used purposive sampling in order to obtain 96
samples from 24 companies that have met the criteria. The data analysis method
used multiple regression analysis. The regression model has fulfilled the classical
assumption test (normality, multicollinearity, heteroscedasticity, autocorrelation),
F and R2 tests and hypothesis testing using the T test. Based on the results of the
study, it shows that (1) free cash flow has a positive effect on eranings
management, (2) leverage has no effect on eranings management, (3) information
asymmetry has no effect on eranings management, and (4) managerial ownership
has no effect on eranings management.