The purpose of this study is to examine the effect of leverage, company size and assimetry of information on earnins management. Earnings management is proxied by Jones model. It is discretionary accrual measuring ass earnings managemen proxy. This study uses secondary data derived from the financial statements of listed companies in Indonesia Stock Exchange in 2013-2015. Based on the metod of purposive sampling and was obtained 59 companies with total 152 sample. The technique for examining the hipotesis is multiple regretion analysis. The results show that leverage and company size as positive and significant effect on earnings management, assimetry of information has no effect.