<![CDATA[Profit management  or earnings management is management measures in the form of intervention in the financial reporting process with a view to improve their well-being individually and to enhance shareholder value. The earnings management report is intervened it. He manipulated the earnings management for his own benefit. This research is a replication of previous research that is aimed to analyze the factors that influence earnings management. The sample was manufacturing companies that went public listed in the Indonesian Stock Exchange during 2000-2015. The number of samples that meet the criteria is 35 companies. The main conclusion that can be drawn from the analysis of the companies doing IPOs during 2000-2015 is the size of the company, leverage, company’s age, the value of the stock offering (proceeds), auditor’s reputation, and the amount of the board of directors do not affect earnings management.Keywords: Earnings management, Manufacturing company, Go public, Initial Public Offerings (IPOs), Factors  affecting earnings management.]]>
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