Earnings management is defined as an act of manipulating earnings with a
specific purpose carried out by the management. This study aims to prove the
effect of intellectual capital, institutional ownership, audit quality, and audit
committees on earnings management. The sample used in this research is banking
sector companies listed on the Indonesia Stock Exchange in 2018-2021. The
sampling technique used was purposive sampling and 172 data were obtained that
matched the criteria. The analytical method used is multiple regression. The
results of the study prove that intellectual capital has a positive effect on earnings
management and institutional ownership, audit quality, and audit committees have
no effect on earnings management. The size of share ownership should be able to
make institutional parties control operational activities, but in reality institutional
ownership is not able to limit earnings management. Companies audited by large
KAPs may not necessarily be able to limit the occurrence of earnings management
and audit committees are unable to reduce earnings management even though
each company has a minimum number of audit committees consisting of 3 people.