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Research Article

EEO. 2021; 20(3): 351-365

Effect of Corporate Governance, Information Asymmetry, And Firm Size on Earning Management

Nurainun Bangun, S.E, Ak., M.M., CA., Dr. Rio Monoarfa, SE, M. Si Ak.


The purpose of this research is to obtain information by conducting empirical testing on the influence of corporate governance independent variables, Information asymmetry, and firm size on independent earnings management variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. In this study there were 59 manufacturing companies selected and used as samples by using purposive sampling as a sampling technique and testing multiple linear regression analysis. This study explains the results of testing on the variable corporate governance and information asymmetry with the results that show no significant effect on earnings management while the firm size variable shows a positive and significant relationship to earnings management.

Key words: corporate governance, information asymmetry, firm size, earning management

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