The study looked at how different factors like bonuses, debt, company size, and cash flow affect how companies manage their earnings. They used a model to analyze this in 60 manufacturing companies in Indonesia. The results showed that bonuses and cash flow can lead to companies managing their earnings in a certain way. Also, debt and company size can help monitor and influence how earnings are managed. However, factors like the size of the audit committee, independent commissioners, institutional ownership, and managerial ownership didn't have a significant impact on how earnings were managed in these companies.