The objective of this paper is to investigate whether earnings management is different between companies audited by auditor (big four and non big four). This study also investigates whether earnings management is different between companies forming audit committee (eligible and ineligible to Jakarta Stock Exchange (JSX)). Additional, this study combines auditor and audit committee. The study investigates whether earnings management is lowest for companies forming audit committee is eligible and employ auditor big four. This study uses data 127 manufacturing companies listed in JSX. The result of this study shows that earnings management is lower for auditor big four than auditor non big four. But, earnings management is not different for audit committee and combination between audit committee and auditor.