This research aims to effect of ifrs adoption, Information Asymmetry and Deferred Tax Assets to Earnings Management. The measurement of earnings management used in this research with an approach discretionary accruals modified model jones [1]. This research is included in descriptive research. The population of this research is various industrial manufacturing companies listed on the Stock Exchange in 2013-2017. The sample obtained was 120 sample using purposive sampling technique. In analyzing the data used a quantitative approach through Software Eviews 8. The simultaneous IFRS Adoption, Information Asymmetry and Deferred Tax Assets have a significant effect on Earnings Management. Partially, IFRS Adoption has no significant effect on Earnings Management, Information Asymmetry has a significant effect on earnings management, and Deferred Tax assets have a significant effect on Earnings Management

Islam strongly advises against investment, as mentioned in lines 46–49 of the Surah Yusuf. The Islamic stock market, which offers Islamic stocks as one of its components, is one place where somebody can invest. Several macroeconomic and microeconomic factors, as well as equity investment, have an impact on Islamic stocks. This study examined the impact of inflation, exchange rates, and the BI Rate on the Indonesian Sharia Stock Index (ISSI) throughout the years 2017–2021. Statistical data on the market capitalization of the Indonesian Sharia Stock Index (ISSI) given at the Financial Services Authority (OJK), as well as other variables like inflation, currency rates, and the BI, were used in the quantitative research technique. Analysis of the research data was carried out through multiple linear regression modeling. The results showed that the Inflation variable (X1) had no effect on the Indonesian Sharia Stock Index (ISSI), the Exchange Rate variable (X2) had a significant negative effect on the Indonesian Sharia Stock Index (ISSI) and the BI Rate variable (X3) had an effect significantly positive to the Indonesian Sharia Stock Index (ISSI). The macroeconomic variables used in this study have an impact on the movement of the Islamic stock index, which causes the movement of the ISSI to vary quite a bit.