This study aimed to empirically examine the effect of tenure, the size of the public accounting firms, auditor specialization and rotation of the public accounting firms on earning management. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 to 2016.This study used purposive sampling method to select sample from the population. Based on this method, sample of 92 manufacturing firms were obtained from the period 2013-2016. The multiple linear regression was used to analyse data. Proxy measurements for earning management is using discretionary accrual Kazsnik model (1999).The results showed that auditor specialization negatively affecting on earning management, while tenure, the size of public accounting firms and rotation of the public accounting firm has no effect on earning management.