Analisis manajemen laba dilakukan untuk mencapai target laba yang diterapkan dalam pengelolaan laporan keuangan. Penelitian ini menganalisis perbedaan manajemen laba pada sektor industri barang konsumsi, saham syariah dan konvensional. Data berasal dari laporan keuangan dan laporan tahunan

Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019.