<p><em>This study aimed to examine the effect of deferred tax expense, tax planning, and the deferred tax assets to earnings management. The independent variable of this research is deferred tax expense, tax planning and deferred tax assets, the dependent variable of this study is the disclosure of Earnings Management. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013-2015 as many as 46 companies by using purposive sampling method. This study uses multiple methods of analysis using SPSS 23. These results indicate that in partial deferred tax expense, tax planning and deferred tax assets has positive influence on the disclosure of earnings management.</em></p>

<p class="Imar-Abstract">This study aims to determine the impact of liquidity, profitability, solvency, and activity ratio on change in earnings. In this research, multiple linear regression is used to identify a change in earnings on an entity. The sample data are taken from consumer goods of manufacturing company listed on BEI for the period 2014-2017. The results of this study show net profit margin as profitability ratio have a significant effect on change in earnings. The other results show liquidity ratio measured by current ratio, activity ratio measured by total asset turnover, and solvency ratio measured by debt to equity ratio has an insignificant effect on change in earnings.</p><p class="Imar-Abstract">Keywords:    Activity Ratio, Current Ratio, Debt To Equity Ratio, Net Profit Margin, Liquidity Ratio, Profitability Ratio, Solvency Ratio, Total Asset Turnover, Change In Earnings</p><p>JEL Classification</p>