DAN DEBT TO EQUITY RATIO TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014)

This study aimed to examine the effect of Return On Assets (ROA), Net Profit Margin (NPM) and Debt to Equity Ratio (DER) against earnings management practices in companies listed on the Indonesian Stock Exchange (BEI). This research conducted by using secondary data obtained from the official website of the stock exchange, namely Indonesia ww.idx.co.id. Sample in this study amounted to 141 manufacturing companies from years 2012-2014. Method used in this research is purposive sampling method. Independent variables used in this study, namely Return On Assets, Net Profit Margin and Debt to Equity Ratio, while the dependent variable used in this research that Earnings Management. Data were analyzed using multiple linear regression and Earnings Management measured using Discretionary Accruals. Hypothesis testing is done with a partial test (t test). This study has shown that the Return On Assets has no effect on Earnings Management. Net Profit Margin and Debt to Equity Ratio effect on Earnings Management. Key words: Return On Assets, Net Profit Margin, Debt to Equity Ratio and Earnings Management