Effect of Corporate Governance and Financial Reporting Quality on Asymmetry Information

This study aims to examine the effect of corporate governance and profitability on earnings management in manufacturing companies listed in BEI and SGX period 2011-2014. The data used is secondary data derived from company financial reports published through the website www.idx.co.id and PDEB UI with a total population of 243 companies. Selection of the sample is done by using purposive sampling method. Obtained a total sample 950 observation data as the unit of analysis. The method of analysis used in this study were multiple linear regression and for processing the data using SPSS version 20.0. The result of research show that corporate governance firm is proxy by the direction board, BOD meeting, BOC meeting, audit committee meeting, size of board and auditor quality had significant influence on asymmetry information. Corporate governance country is proxy by the direction board, BOD meeting, BOC meeting, audit committee meeting, size of board and auditor quality had not significant influence on asymmetry information. While financial reporting quality had significant influence on asymmetry information.