THE INFLUENCE OF COMPANY SIZE, MANAGERIAL OWNERSHIP, PROFITABILITY, AND INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT IN LEADING MANUFACTURING COMPANIES IN INDONESIA

This study aims to empirically test whether Company Size, Managerial Ownership, Profitability and Information Asymmetry have an effect on Earnings Management (Empirical Study on Manufacturing Companies listed in LQ 45 Period 2016-2020). Sampling using purposive sampling technique. From a population of 45 companies, based on the criteria, 10 companies were selected as samples. Data processing using panel data regression method. Based on the selection of the model, the Random effect was chosen as the analysis model to be used. Data analyzed using EViews 9.0 programs. The results of this study indicate that the variables of company size, managerial ownership, and information asymmetry have a significant effect on earnings management, and profitability has no significant effect on earnings management.