Faktor - Faktor Yang Memengaruhi Manajemen Laba Dengan Gcg Sebagai Variabel Moderasi

Abstract

This research was conducted to analyze the effect of leverage, profitability, firm size, and information asymmetry on earning management, and GCG in moderating information asymmetry effect on earning management on manufacturing company listed on Indonesia Stock Exchang in period 2017 – 2019. This research using purposive sampling method with 70 companies valid as sample and use 210 data, processed multiple regression analysis by using EViews11. The result of this study shows that leverage has negative and significant effect on earning managemenet, profitability has positive and significant effect on earning management, while firm size and information asymmetry have no significant effect on earning management. GCG proxy by audit commite has no significant effect as a moderating variable for influence of information asymmetry on earning management.