The purpose of this study was to determine the effect of managerial ownership, institutional ownership, board of commissioners, audit tenure, bonus compensation and company size on earnings management. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique, so that a sample of 92 companies that met the criteria was obtained. The data analysis technique used is multiple regression analysis with the help of the SPSS program. The results of this study indicate that managerial ownership, institutional ownership, board of commissioners, audit tenure, and bonus compensation do not affect earnings management, while firm size has a positive effect on earnings management.