This study aims to examine the effect of accounting conservatism, manajerial ownership,
profitability, and laverage of the earning management. This research is quantitative. The
population and sample in this study are automotive sector manufacturing companies with
The Indonesia Stock Exchange (BEI) for the 2020-2023 period. Sample selection used a
purposive sampling method with a total of 12 automotive sector manufacturing companies
and obtained 48 data points that met the criteria. This study uses multiple linier regression
analyses with the help of the SPSS data processing application. The result of this study
indicates that manajerial ownership has a positive effect on the earning management, while
accounting conservatism, profitability, and laverage has no effect on the earning
management.