The Effect of Net Profit Margin, Debt Equity Ratio, and Tax Planning on Earnings Management

This study aims to determine the effect of net profit margin, debt equity ratio, and tax planning on earnings management. The companies included in this are non-financial sector listed Indonesia Stock Exchange (IDX) 2019-2020. research uses multiple linear regression analysis method application Statistical Program for Social Science (SPSS). population was 45 from observations 100 2019-2020 period, sample data used were 38 using a purposive sampling technique. hypothesis test consists simultaneous (statistical F), partial T), test. results indicate that Net Profit Margin variable has positive management, Debt Equity Ratio Tax Planning