This study aims to prove the effect of institutional ownership, audit committee, and audit quality on earnings management. This research uses quantitative research. Sources of data used in this study using secondary data obtained from the company's annual report. Earnings management in this study is measured using discretionary accruals. The population in this study are companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2020.The sampling method used is purposive sampling and obtained a sample of 128 of 38 companies that have met the criteria. The data analysis method uses multiple regression analysis using the Statistical Package For Social Science (SPSS) version 23 program. Based on the results of the study, it shows that (1) institutional ownership has a negative effect on earnings management (2) the audit committee has a positive effect on earnings management (3) audit quality has no effect on earnings management.