Earnings management is still mostly done by companies engaged in the food and beverage sector. This study aims to examine the effect of firm size, leverage, managerial ownership, institutional ownership on earnings management. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling method used purposive sampling in order to obtain 104 samples from 26 companies that met the criteria. The data analysis method uses multiple regression analysis. The regression model has met the classical assumption testing (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 firm size has a positive effect on earnings management, while leverage, managerial ownership, and institutional ownership have no effect on earnings management.