| The aim of this study is to examine the effect of independent board of commissioners, leverage, and company size toward earning management in the year 2011 until 2013 annual report of listed manufacturing companies in Indonesian Stock Exchange. Sample in this study amounted to 68 per year for three years from 2011 through 2013, it obtained 204 observations. In the processing of data as much as one observation is separated from the data because it is an outlier so observation in the study amounted to 203. Research of data processing was using SPSS version 22.0 for MAC. This research uses descriptive analysis and multiple regression analysis. Descriptive statistical analysis is the analysis that process and present the data to see the overview on the data obtained. While the results of multiple regression analysis produces classical assumption that include, normality test, autocorrelation, multicolinearity test, and heteroscedasticity test. From this it can be concluded that three independent variables (independent board, leverage, and the size of the company) jointly significantly influence the dependent variable (earnings management). |