This study aims to analyze the influence of growth, leverage, free cash flow, and litigation risk to earnings management with audit quality as a moderation variable. Earnings management is measured by measuring discretionary accrual using Modified Jones Model. The sample used is all companies except financial companies listed in Indonesia Stock Exchange (BEI) 2015-2016. Sampling method using purposive sampling technique. The number of companies that meet the criteria in this study is 638 companies selected sample research using purposive sampling. Data analysis using multiple regression while to test the moderation variable using sample split test. Based on the results of the analysis shows that the growth has a positive effect on earnings management, leverage has no effect on earnings management, free cash flow has no effect on earnings management, litigation risk does not affect earnings management, audit quality variable does not moderate the relationship of cash flow to earnings management while variable audit quality moderates the litigation risk relationship to earnings management.