Jeslin, 2022. The Effect of Financial Distress, Firm Size and Profitability on Earnings Management in Mining Companies Listed in Indonesia Stock Exchange, under Felisitas Defung, SE., MA., Ph.D as the advisor. The purpose of this study is to determine the effect of Financial Distress, Firm Size and Profitability towards Earnings Management in Mining Companies. The data taken is secondary data, in the form of annual report of mining companies for four years, from 2016 to 2019. The population data used in this study are all mining companies listed in Indonesia Stock Exchange with a total population of 41 companies. The sampling method used was a census sampling technique. This study used the documentation method obtained from the annual and financial reports published on the official website of the Indonesia Stock Exchange. The result of this study indicates that (1) Financial Distress has a positive and significant effect on Earnings Management. (2) Firm Size has a positive and significant effect on earnings Management. (3) Profitability which proxied by ROE has a positive and significant effect on Earnings Management.