摘要:This research refers the research conducted by Gul, Leung And Srinindhi (2000) because motivating to the research gap that happened with a few previous research. Target of this research is to analyze influence of Earning, Earning Management, IOS, Beta, Size and Debt Ratio to Stock Return at manufacturing in Indonesian Stock Exchange.Population in this research is go public companies and enlist in Indonesia Stock Exchange in the year 2003 - 2006 counted 343 company. Research sample counted 152 manufacturing industry use sampling purposive method that is intake of data pursuant to certain criterion.Result of research obtained that there is influence which are positive Earning to Stock Return; there no influence which is significant Discretionary Accrual to Stock Return; there no influence IOS to Stock Return; there no influence Beta to Stock Return; there no influence Size to Stock Return and there is significant influence and negative Debt Ratio to Stock Return.