Abstract: Detecting Earning Managemeng by Examining the Changes in Absolute Value of Discretionary Accrual in Relation to Seasoned Equity Offerings. This study aims to detect earnings management practices in companies that perform Seasoned Equity Offerings. Earnings management is detected by examining the change of absolute value of discretionary accrual before and after Seasoned Equity Offerings (SEO). This study utilises 201 observation data from 67 IDX-listed companies which conducted Seasoned Equity Offerings during 2008-2013. The samples were selected by purposive random sampling method and using the data from Financial Report 2004-2016 period. The test was performed by using Wilcoxon Signed Rank Test. This study found the absolute value of discretionary accruals before Seasoned Equity Offerings is greater than after Seasoned Equity Offerings. These earnings management practices as impact of information asymmetry between management and investors. Keywords: Information Asymmetry, Absolute Value of Discretionary Accruals, Earnings Management, Seasoned Equity OfferingsAbstrak: Deteksi Manajemen Laba Melalui Perbedaan Nilai Absolut Akrual Diskresioner Seputar Seasoned Equity Offerings. Penelitian ini bertujuan mendeteksi praktik manajemen laba pada perusahaan yang melakukan aksi Seasoned Equity Offerings. Pendeteksian manajemen laba dilakukan melalui pengujian perbedaan nilai absolut akrual diskresioner sebelum dan sesudah aksi Seasoned Equity Offerings (SEO).  Penelitian ini melibatkan total 201 data observasi dari 67 sampel perusahaan yang terdaftar di Bursa Efek Indonesia yang melakukan Seasoned Equity Offerings selama periode 2008-2013 dan dipilih melalui metode purposive random sampling serta menggunakan data Laporan Keuangan periode 2004-2016. Pengujian hipotesis menggunakan Wilcoxon Signed Rank Test. Penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan nilai absolut akrual diskresioner dalam informasi laba perusahaan antara sebelum dengan sesudah melakukan Seasoned Equity Offerings.  Nilai absolut akrual diskresioner sebelum Seasoned Equity Offerings lebih besar dibandingkan dengan sesudah Seasoned Equity Offerings. Hal ini menunjukkan terjadinya praktik manajemen laba sebagai dampak asimetri informasi antara manajemen perusahaan dengan investor. Kata kunci: Asimetri informasi, Manajemen Laba, Nilai Absolut Akrual Diskresioner, Seasoned Equity Offerings