This research was aimed to examine empiricially the effect of financial stability pressure, financial target pressure, eksternal pressure, personal financial need, nature of industry, ineffective monitoring, organizational structure and rationalization on earning management. The samples of this research is all manufactured company that listed in Indonesia Stock Exchange during the period 2014-2016. This research is done by documentation method. The type of data used are secondary data. The sample taken using purposive sampling technique. This study used multiple regression data analysis with testing hypothesis statistical test t. The result of this research showed that financial stability pressure, eksternal pressure, personal financial need, nature of industry, ineffective monitoring and rationalization doesn’t significantly influence on earning management. Financial target pressure and organizational structure significantly positive influence on earning management.