Pengaruh Informasi Asimetri, Kinerja Masa Kini Dan Kinerja Masa Depan Terhadap Earnings Managementpada Perusahaan Manufaktur Yang Go Public Dari Tahun 2006-2008

Earnings Management is an effort that management do to maximize their own profit by manipulating the financial statement but still in the area of US GAAP (Generalized Accepted Accounting Principle). Usually, the manager used the discretionary accruals to manage the earnings. This study examine the effect of asymmetric information, current performance and future performance on the earnings management. Asymmetric information is an information gap between the manager and stockholders. If the manager held more information than the stockholders, there maybe earnings management. Company performances are also can predict whether manager manage the earnings. The result of this study revealed that asymmetric information did not affect the earnings management. Current performance affect the earnings management, but future performance did not affect the earnings management