The study aim to examine the effect of firm size, profitability, leverage, and earning per share to earning management. The objectof this research is manufacturing company of industrial sector of goods and consumption which is found in Indonesia Stock Exchange (IDX), this research use 27 sample company. The technique of collecting the data is purposive sampling and the technique of analyzing descriptive statistic test, classical assumption test, multiple linear analysis, model fit test, and hypothesis test. Based on the hypothesis result of the research showed that partially, firm size and earning per share have no significant effect to earnings management. Meanwhile, profitability and leverage have significant effect to earnings management.