This research aims to obtain empirical evidence regarding the effect of firm size, financial leverage, firm age, return on assets, free cash flow, audit quality, managerial ownership, institutional ownership, and board size on earnings management. This research uses 118 non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019 as a sample with purposive sampling as the sampling method. The source of this research data is from www.idx.co.id and hypotheses were analyzed using the multiple regression method. The results of this research indicate that financial leverage, return on assets, and free cash flow affect earnings management. Firm size, firm age, audit quality, managerial ownership, institutional ownership, and board size show no effect on earnings management.