This study aims to determine the effect of information asymmetry, firm size, level of financial statement disclosure, and litigation risk on earning management from manufacturing companies listed on the Indonesian Stock Exchange (IDX). The data used is secondary data. Source of data is from the Indonesian Stock Exchange (IDX). The study included 47 manufacturing companies in 1 year and 141 manufacturing companies in 3 years, from 2014-2016. Determination of the sample used purposive sampling method. Data analysis techniques used multiple linear regression analysis with IBM SPSS 25. The results of the study indicate that information asymmetry and firm size has no significant positive effect on earnings management,  level of financial statement disclosure has a significant  positive effect on earnings managemenet, and risk litigation has a significant negative effect on earnings management.

Keywords: Information asymmetry, firm size, level of financial statement disclosure, risk litigation, earning management.