This study purpose to prove the effect of audit committee, managerial ownership, institutional ownership, and leverage on earning management. The sample of this research is the non cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period using purposive sampling and 45 companies abtained that met the criteria. The analysis technique used descriptive statistical, classical assumption test and multiple linear regression analysis. The result of the partial analysis test show that the audit committee and institutional ownership has no effect on earning management, managerial ownership and leverage has negative effect on earning management.