Earn can be indicator that management have been get their goal and help the owner to estimate compenie’s earning power in the future. Management who adjust the earn for own urge is called earning mnagement. This study aimed to analyze the effect of audit quality, company size, leverage and profitability on earning management.
This type of research is a quantitative study with secondary data. Population is banking compenies listed in Indonsian Stock Exchange (IDX) in 2012-2014. The sampling technique used was purposive sampling. Sample of this research are 78 compenies. Statistical data analysis method used is multiple linier regression.
The result of asumsi klasik test based on normality, multicolinearity, autokorelation and heteroskedastisity is agree of BLUE’s criteria. The result of model logit regresion based on t-test, f-test and koefisien determination by Goodness of Fit test show that this model is accepted. The result of this research show that audit quality have a negative and significant effect on earning management, company size have a positive and significant effect on earning management. While leverage and profitability have no effect on earning management.

Keywords: earning management, audit quality, company size, leverage, profitability