This study aims to analyze the effect of auditor reputation, characteristics of the audit committee, independent commissioners, and institutional ownership on earnings management listed on the IDX in 2017-2020. The sampling technique used is purposive sampling in order to obtain a sample of 161 samples from 41 companies that have met the criteria. The analysis technique used is multiple regression. Based on the results of the study, it can be concluded that the auditor's reputation, characteristics of the audit committee, the board of commissioners have no effect on earnings management. Institutional ownership has a negative effect on earnings management.