This study aims to determine the effect of board size, managerial ownership, audit committee, profitability and accounting conservatism on earnings management. This research is a quantitative research. Sampling in this study was carried out by purposive sampling and obtained a sample of 235 that met the criteria. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis and statistical hypothesis testing. The results of this study indicate that board size, managerial ownership and accounting conservatism have no effect on earnings management, while audit committee and profitability have a positive effect on earnings management.