SUMMARY
This study aims to determine the effect of real earning management on corporate performance in the Jakarta Islamic Index in 2012 until 2014. Research method using explanatory. The population of this research is all companies in BEI that are indexed on Jakarta Islamic Index. The technique of determining the sample by using purposive sampling. Source of data used in the form of annual financial statements published by publicly listed companies indexed in the Jakarta Islamic Index. The result of the research with F test shows that together the proxy of real earning management that is cash flow operational, production cost and discretionary expense influence to company performance proxied with ROA. From result of t test is known proxy production cost and discretionary expense have an effect on to company performance, while proxy Cash flow operational does not have an effect on to company performance.