Pengaruh Good Corporate Governance, Asimetri Informasi, Leverage, dan Free Cash Flow Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2018)

This study aims to examine and analyze the influence of independent boards of commissioners, audit committee, managerial ownership, institutional ownership, information asymmetry, leverage, and free cash flow on earnings management. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in period 2015-2018. The measurement of earnings management uses discretionary accruals with the Modified Jones Model. Sampling using purposive sampling and obtained by 104 sampels with 4 years observation year. The analysis in this study used the classical assumption and hypothesis test of multiple linear regression analysis with F test, t test, and the coefficient of determination processed using the SPSS version 21. The results of this study indicate that the variables of the independent commissioner, audit committee, managerial ownership, institutional ownership, information asymmetry, leverage has no effect on earnings management. While the free cash flow variable has an effect to earnings management. Keywords: Good corporate governance, Information asymmetry, Leverage, Free cash flow, Earnings Management