Asymmetric Information, Conservatism, Profitability to Earnings Management with Managerial Ownership as a Moderating Variable

This research was conducted with the aim of examining information asymmetry, conservatism and profitability on earnings management, as well as managerial ownership as a moderator in this relationship. between information asymmetry, conservatism and profitability on earnings management. The method used is quantitative with an analytical tool in the form of multiple linear regression. The research results show that information asymmetry has no effect on earnings management, while conservatism has an effect on earnings management and profitability has an effect on earnings management. The implications of this research are expected to make a positive contribution to investors and creditors to be more careful in assessing management performance, company conditions and understanding reported profits, because these profits are not necessarily actual profits. It is hoped that this research can provide input for companies to look at the benefits of management activities carried out by management for the benefit of management itself.