This article presents to find out the motivate managers in managing earnings, including profitability, leverage, and company size. This studies is still a hot topic of discussion among researchers, so much research has been conducted since 2018. This study aims to discuss the effect of profitability, leverage, company size on earnings management in LQ 45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses descriptive statistical analysis using secondary data with descriptive statistical tests. Followed by the classical assumption test using the multiple regression model hypothesis testing method. Several conclusions can be drawn that there is profitability that has no effect on earnings management, the leverage variable has a negative effect on earnings management, the firm size variable has no negative effect on earnings management. It is recommended for further research to increase the number of years tested, so that the research results can be more accurate.