This study aimed to analyze the Influence of the audit committee, Information Asymmetry and the Executive Compensation Earnings Management. This research was conducted with quantitative methods and using the data of manufacturing companies listed in Indonesia Stock Exchange (BEI). Selection of the samples in this study using purposive sampling method sehinngga acquired 49 companies in each study period. Data analysis method used is multiple linear regression. Based on the analysis that has been done results of this study indicate that: 1) the audit committee had no significant effect on earnings management, 2) the information asymmetry significant positive effect on earnings management, 3) executive compensation significant positive effect on earnings management. Whereas the variable firm size and leverage as control variables have no significant effect on earnings management, but other control variables, namely quality auditor significant influence on earnings management.