The purpose of this study is to examine the information asymmetry, leverage, audit committee and the change of chief executive officer (CEO) to earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2017 period. This type of research uses quantitative methods. Data collected in this study are secondary data. The sampling technique used was purposive sampling. The method used in this research is the documentation method. The analysis technique uses multiple linear regression method with t test, f test, R2 test. All data processed using the Classical Assumption Test, namely the Normality Test, the Multicollinearity Test, the Autocorrelation Test, the Heteroscedasticity Test. The test results show that information asymmetry, change of chief executive officer (CEO) and audit committee have a significant effect on earnings management, while leverage does not have a significant effect on earnings management.

Keywords: Information Asymmetry, Leverage, Substitution of Chief Executive Officer (CEO), Audit Committee, Profit Management