| This study aims to gain understanding and provide empirical evidence regarding the factors that affect earning management which consists of male executive, compensation, debt to equity ratio, and tax on manufacture companies listed in Indonesia Stock Exchange. This study uses a model of multiple linear regression analysis to test the four independent variables. Before performing the test analysis, the data is first tested with descriptive statistics and test classic assumptions. This study used 45 companies for the period 2007-2009. For the results of research, it can be concluded that the debt to equity ratio has significant negative effect on earning management. In other words, the higher the level of the debt to equity ratio, the lower the earning management. On the other hand, male executive, compensation, and tax does not have a significant effect on earning management. |