The purpose of this study was to determine the effect of managerial ownership, institutional ownership, free cash flow, and auditor quality on earning management. The sample selection in this study was carried out by purposive sampling method. The data analysis techniques used in this study were descriptive statistics, classical assumption test, and multiple regression analysis. The result of the analysis show that managerial ownership has a significant positive effect on earnings management, free cash flow has a significant negative effect on earnings management. Meanwhile institutional ownership and auditor quality have no effect on earnings management.