Rezumat: This study aims to determine the effect of information asymmetry, profitability and company size on earnings management in companies listed on the Indonesia Stock Exchange for 2016-2020 period. Several previous studies on earnings management have shown different results. Therefore, other studies need to be conducted to re-test the theory of earnings management. The population of this study were 53 companies in the consumer goods industry sub-sector. The sampling method used is the purposive one, so that 22 sample companies are obtained for the five years of monitoring with 86 results (observations). Research data were obtained from sample companies downloaded from the Indonesia Stock Exchange website. The data analysis techniques used are descriptive statistical analysis and multiple regression analysis. The data analysis processes carried out first are descriptive statistics, classical assumption test, multiple regression analysis and then hypotheses testing. The results of this study partially show that only profitability has a significant effect on earnings management, while information asymmetry and company size have no effect on it. The results of this study simultaneously show that information asymmetry, profitability and company size have a significant effect on earnings management.