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Title: [Life Cycle and Company Size Effect on Earning Management of Corporates are Listed on Indonesia Stock Exchange] The study goal was to determine whether there is influence of the life cycle and  firm size on earnings management in companies listed on the Stock Exchange  Indonesia. Data tehnique collection is done by purposive sampling. The data  used in this study is secondary data, engineering data collection is done by  purposive sampling. The total sample of 78 manufacturing companies. The  results showed that the life cycle variables significant positive effect on earnings management practices while the firm size variable is not significant effect  on earnings management practices. In general it can be concluded that the  only variable that has a life cycle just significant positive effect on earnings  management. Subsequent researchers expected to add other factors influence  earnings management as another independent variable, because it is possible  that other factors not included in this study influence the practice of earnings  management.

PENGARUH SIKLUS HIDUP DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA