This study aims to determine and find empirical evidence of the effect of institutional ownership, managerial ownership, firm size, and leverage on earnings management This study uses quantitative research methods. The data source used is secondary data in the form of the company's annual financial statements. The sample used in this study are financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used is purposive sampling and obtained a sample of 87 who have met the criteria. The analysis technique used is multiple regression analysis. Earnings management in this study was measured using the Discretionary Accrual (DAC). Based on the results of the study, it can be concluded that institutional ownership has a negative effect on earnings management, and managerial ownership, firm size and leverage have no effect on earnings management.