| The objective of this study is to analyze and provide evidance about the effect of Return on Asset (ROA), managerial ownership, institutional ownership, audit firm size, and firm size in manufacturing companies listed in Indonesian Stock Exchange (IDX) period 2013 – 2015. Earnings management in this study is measured by using discretionary accruals as the proxy. Total research data in this study is253. This study using the information from the company’s financial statement. Analysis technique that used in this study is linear regression analysis with significance level (?) 5% also process data using SPSS Program Version 22.00 The empirical result of this study show that ROA have positively and significant influenced on earning management. Managerial ownership, institutional ownership, audit firm size, and firm size have no significant influenced on earning management. |