Factors Influencing Earnings Management : an Empirical Study on the Indonesian Stock Exchange

This study aims to analyze the effect of Tax Planning, Deferred Expenses, and Expenses on Earnings Management. The independent variables in this are tax planning, deferred expense, current while dependent variable is earnings management which measured by capitalization rate as a proxy for market value equity. population research consumption companies Food Beverage Sub-Sector listed Indonesia Stock Exchange from 2011-to 2020. sampling technique was purposive sampling. And obtained 12 companies. type data used secondary form company's annual financial statements IDX website or company website. Data analysis using multiple linear regression test with help SPSS software version 24. results reveal that planning partially does not affect management. Meanwhile, expenses Simultaneously expense third useful consideration evaluation conducting