AbstractrnrnThis research aims to empirically prove the impact of firm and board characteristics, consisting ofrnfirm leverage, firm size, audit quality, independence of board of directors, CEO duality, board size,rnshare ownership, board composition, and size of audit committee towards earnings management.rnThe population in this study are manufacturing companies that have been listed on the IndonesiarnStock Exchange in the period of 2013-2017. Sample used was a total of 100 manufacturingrncompanies per year observed. Audit quality, independence of board of directors, CEO duality,rnboard size, share ownership, board composition, and size of audit committee were taken from thernannual reports of the companies. Data analysis method uses a multiple regression analysis. Thernresults of the analysis found that firm leverage, audit quality, and board composition has arnsignificant effect on earnings management. On the other hand, firm size, independence of board ofrndirectors, CEO duality, board size, share ownership, and size of audit committee did not have arnsignificant effect towards earnings management.rnKeywords: firm characteristics, board characteristics, earnings management, leverage, firm size