This study aims to analyze the influence of size of public accounting firm, auditor spesialization, and audit tenure on earning management. The object ini this study is a manufacturing company listed in the Indonesia Stock Exchange on period 2015-2017. Sampling method that use is purposive sampling. The number of sample in this study are 132 samples. Analysis technique used were Analysis technique used multiple linear regresion by SPSS 15.0 Based on the analysis it was found, that has not effect size of public accounting firm on earnings management, auditor spesialization has a significantly negative effect on earnings management, audit tenure has a significantly positive effect on earnings management.