| The objective of this study is to analyze and provide empirical evidence about the effect of client firm size, audit firm size, audit committee expertise, number of audit committee’s meetings, and audit firm changes on earnings management in manufacturing companies listed in Indonesian Stock Exchange (IDX). This study using samples for the manufacturing company in year 2011-2014. Earnings management is measured by using discretionary accruals as the proxy. This study using the information from the company’s financial statement. Total samples in this study is 193 samples. The significance value is 5%. This study using linear regression analysis with SPSS Proogram Version 22.00. The result showed that audit firm size variable and audit firm changes have a significant effect on earnings management. Client firm size, audit committee’s expertise, and number of audit committee’s meetings have no significant effect on earnings management. |