Detail Cantuman

Abstract. This study aims to determine whether good corporate governance is able
to strengthen/weaken the influence of information asymmetry on earnings
management. Data collection uses secondary data obtained from financial
statements using saturated sampling techniques. The population is all companies
listed on the LQ 45 Indonesia Stock Exchange (IDX) of 45 companies, and all
companies are used as samples. The results of this study have tested classic
assumptions and data analysis methods using multiple linear regression techniques
and moderating regression analysis (MRA).
The results show that information asymmetry has no significant positive effect on
earnings management, which means that earnings management is no longer
determined by information asymmetry but is determined by other factors. While
the variable of good corporate governance showed significant negative results.
This means that good corporate governance can weaken or reduce the effect of
information asymmetry on earnings management. So with the decline in
information asymmetry in the company, earnings management actions also
decline.