This study aims to examine the effect of the number of audit committees, institutional ownership, managerial ownership and free cash flow on earnings management. The population in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange 2016-2021. Methods of data analysis using multiple regression analysis and obtain a sample 0f 42 data that meet the criteria The regression model has met the classical assumption test (normality, multicollinearity, heteroscedasticity, autocorrelation), F test and R2 test and hypothesis testing using T test. Based on the results of the study, it shows that (1) the number of audit committees has no effect on earnings management (2) institutional ownership has a positive effect on earnings management (3) managerial ownership has a positive effect on earnings management disclosure (4) free cash flow has no effect on earnings management.