Daftar Isi:
  • This study aimed to analyze the effect of firm size, managerial ownership, profitability and asymmetry of information on earnings management. This study uses secondary data from annual reports and financial statements of companies listed on the Indonesia Stock Exchange. The results showed that managerial ownership and information asymmetry significant effect on earnings management, while the size and profitability of the company as management has no effect on earnings. Keywords: Earnings Management, Company Size, Managerial Ownership, Profitability, Information Asymmetry