This research was conducted to examine the effect of commissioner activities, free cash flow, institutional ownership, leverage and company sizes on profit management of transportation companies in indonesia stock exchange (BEI). where the sample is a transportation company on the Indonesian stock exchange. The sampling technique used was purposive sampling. the number of samples based on transportation companies in the Indonesia Stock Exchange (IDX) is 34, but 4 companies are not delisted and 30 companies are processed to conduct research. The research technique used is the classic assumption test, normality test, autocorrelation test, heteroscedasticity test, multicollinearity test, coefficient of determination, T test, and F test. This study uses independent and dependent variables. The variable results of the board of commissioners do not affect earnings management, free cash flow does not affect earnings management, institutional ownership affects earnings management, leverage does not affect earnings management, and company size influences earnings management.