This research aims to know: (1) the negative effect of institutional ownership to earning management, (2) the negative of management ownership to earning management, 3) the negative affect of independent commissariat council proportion to earning management, (4) the negative affect of committee audit to earning management, (5) the negative affect of auditor quality to earning management, (6) the positive affect of leverage to earning management (7) the negative affect the firm size to earning management (8) the positive affect of financial distress to earning management. The population in this study are manufacture companies that have been listed in the Indonesia Stock Exchange during 2014 until 2016. The number of samples of the research are 252 companies. The sample taken with the purposive sampling, is using certain criteria in sampling. Analysis technique used were multiple regression analysis by SPSS15.0. The results of this research indicate that variable of institutional ownership , management ownership , leverage and financial distress affect to earning management. Another variables in this research such as commissariat council proportion, committee audit, auditor quality and firm size haven’t affect to earning management.