Penelitian ini bertujuan untuk melakukan pengujian atas opportunistic behaviour, monitoring mechanism dan financial distress terhadap earnings management pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2010-2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Earnings management dapat dipengaruhi oleh berbagai faktor, seperti profitabilitas, free cash flow, leverage dan kondisi financial distress. Variabelvariabel independen yang akan diuji pada penelitian adalah return on assets,free cash flow, debt ratio dan financial distress yang diukur dengan Altman Z-Score. Earnings management sebagai variabel dependen akan diukur nilai discretionary accruals nya dengan model Kothari. Penelitian akan diregresikan dengan regresi linear berganda menggunakan software SPSS versi 25. Hasil penelitian menunjukkan opportunistic behaviour memiliki pengaruh yang positif signifikan hanya jika diukur dengan free cash flow yang dimiliki perusahaan. Monitoring mechanism yang diukur dengan leverage dan financial distress memiliki pengaruh positif signifikan terhadap tindakan earnings management. / This study aims to test the opportunistic behavior, monitoring mechanism and financial distress on earnings management in non-financial companies listed on the Indonesia Stock Exchange for the period 2010-2019. The sampling technique used was purposive sampling method. Earnings management can be influenced by various factors, such as profitability, free cash flow, leverage and financial distress. The independent variables to be tested in this study are return on assets, free cash flow, debt ratio and financial distress as measured by the Altman Z-Score. Earnings management as the dependent variable will be measured the value of its discretionary accruals using the Kothari model. The research will be regressed with multiple linear regression using SPSS software version 25. The results showed that opportunistic behavior had a significant positive effect only when measured by the company's free cash flow. Monitoring mechanism as measured by leverage and financial distress has a significant positive effect on earnings management action.