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Purpose- This study aims to explore earnings management in LQ45 companies listed on the Indonesia Stock Exchange in 2011-2015. The factors tested in this study are profitability, financial leverage and company size as the independent variable, while earnings management as the dependent variable.&#x0D;Design/Methodology/Approach- The population in this study consisted of 45 companies included in LQ45 on the Indonesia Stock Exchange in the 2011-2015 period. The research sample consisted of 22 companies using a sampling technique that is purposive judgment sampling. The data used is secondary data. The analytical method used in this research is multiple linear regression analysis. The conclusion of the hypothesis is done by observing the coefficient of determination by considering the results of the significant test that is the t-test and F-test significance level of 5%, which first have been tested classical assumptions such as normality test, multicollinearity test, heteroscedastity test, and autocorrelation test. All statistical calculations in this study were carried out using SPSS version 21.0.&#x0D;Findings- Based on the results of the study showed that partially only financial leverage variables that significantly influence earnings management, while profitability and company size variables did not significantly influence earnings management. Simultaneously profitability, financial leverage and firm size significantly influence earnings management.&#x0D;Research Limitations/Implications- This study has several limitations, including the following: 1) Research subjects are limited to companies included in LQ45 companies listed on the ID. 2) The research year is limited only during the 2011-2015 period. 3) The research variables only use three independent variables, namely profitability, financial leverage, and company size.&#x0D;Practical Implications- The advice that researchers can convey based on the results of research that has been done is: 1) For the company, it is suggested that the company be more effective and efficient in carrying out company activities in order to reduce earnings management practices so that the company can demonstrate its performance appropriately. 2) For investors, the results of the study show that earnings management practices can be influenced by the amount of financial leverage. It is therefore recommended to consider ratios in investment decision making.&#x0D;Originallity / Value- The results of this study are not in accordance with the study which states that simultaneous company size, profitability, and financial leverage do not have a significant effect on the dependent variable, namely earnings management.

EARNINGS MANAGEMENT : Empirical Study of LQ45 Companies Listed