Pengaruh Asimetri Informasi, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Manajemen Laba [English: Effects of Assymetric Information, Managerial Ownership, and Company Size on Profit Management]

This research examined the influence of information asimetry, managerial ownership and firm size on earningsmanagement. Earnings management occurs when managers use judgement in financial reporting. Earnings management may also result when shareholders do not have access to relevant information to monitor manager’s action which may give rise to the practice of the earnings management. Because of that, managers prefer to disclose less information in financial report. The sample of this research consists of manufacturef companies that list on Indonesian Capital Market between the year of 2006-2010 The result shows that information asimetry and firm size have positive and significant influences on the earnings management. It means that the higher the information asimetry and firm size, the more the management ismotivated to conduct earnings management. In addition, the result of the study shows that managerial ownership has negatif significant influence on earning management. Keywords: earnings management, ownership structure, information asimetry, firm siz