The study aims to examine the effect of premanaged earning, expected dividen,
public accounting firm size, and audit tenure on earnings management.
Dependent variable in this study is earnings management. Independent variables
are premaaged earnings, expected dividen, public accounting firm size, and audit
tenure. Population in this study are food and beverages companies in Indonesia
Stock Exchange during 2013-2017 periods. The sample was taken using purposive
sampling method and obtained 45 observation sample. The result showed that
premanaged earnings have negative effect on earnings management but expected
dividend have positive effect on earnings management. Meanwhile, public
accounting firm size and audit tenure has no effect on earnings management