This research aims to analyze the effect of audit quality, leverage, and growth on earnings management in manufacturing companies in Indonesia. Earnings management is defined as management actions interference form in the process of preparing financial statements with a view to improving welfare of personal and to increase the value of company. This research is a quantitative research with secondary data. Sample in this research is manufacturing sector companies listed in BEI (Indonesia Stock Exchange) period 2012-2014. The number of samples used are 74 companies taken through purposive sampling with multiple linear regression analysis as a method of analysis. Results of this research indicate that the quality of audit and growth have a positive and significant impact on earnings management, while leverage has a negative and significant effect on earnings management.