This research is conducted to address the prevalent issues regarding the effect of industrial diversification, geographic diversification and profitability either partially or simultaneously on the practice of earnings management. by utilizing purposive sampling techniques on the secondary data, the total of 80 sample studies are drawn from manufacturing companies listed on indonesian stock exchange for the period of 2011-2014. multiple linear regression analysis provided by spss 21.0 is also employed to test the hypothesis constructed within this research. the result of the multiple linear regression analysis presents evidence that industrial diversification, geographic diversification, and profitability simultaneously have a significant effect on the practice of earnings management. alongside, it also affirms that partially, industrial diversification, geographic diversification and profitability respectively has a significant influence on the practice of