This study aimed to examine whether there is any indication of earnings management in corporate LQ 45 and Non LQ 45. Earnings management is represented by discretionary accruals (DA) as a measure of earnings management. Where discretionary accruals is one category of accounting policy choices in the measurement of earnings management. Discretionary accruals are measured using a modified Jones models.
Testing of 40 samples were divided into two companies kelompo the 19 companies belonging to the LQ 45 index and 21 companies included in the non-LQ 45, and the data taken during three consecutive years from 2009 to 2011.
The results of this study indicate that there is an indication of earnings management in companies LQ 45, and the value of discretionary accruals (DA), which means the company's negative non LQ 45 and LQ 45 do management by lowering profits
