The practice of earnings management is a common behavior performed by the management. Earnings management is the actions of managers with manage profit opportunistically. Giving flexibility to management to choose one from the set of accounting policies to open opportunities for opportunistic behavior. Management can also determine the extent to which earnings management is done, then this decision will also affect the completeness of the information to be presented in the financial reports. This research aimed to examine the influence of audit tenure, audit committee and firm size toward earnings management practices on firms are registered in Indeks Saham Syariah (ISSI). This research used secondary data. The sampling technique that used is purposive sampling with the sample from 58 firms during 6 years. The model used in this research is panel data regression analysis model. Data analysis techniques used include F test, R2 test, and t test. This result of the research shows that variable audit tenure, audit committee and firm size have significant influence toward earnings management.