PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, ASIMETRI INFORMASI DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

Abstract

This research aims to analyze the effect of managerial ownership on
earnings management, the effect of institutional ownership on earnings
management, the effect of firm size on earnings management, the effect of
information asymmetry on earnings management and the effect of profitability on
earnings management. The population use in this study is 132 manufacturing
company listed in Indonesia Stock Exchnage in 2012-2016. while sample in this
research amount to 15 companies manufacturing. Sampling technique in this
research using purposive sampling technique and analysis teqhnique using
multiple liniear regression The result of this research indicate that managerial
ownership and profitability influences on earnings management while the
institutional ownership, information asymmetry has no effect on earnings
management.
Keywords : GCG, Managerial Ownership, Institutional Ownership, Firm Size,
Information Asymmetry, Profitability, Earnings Management.