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PENGARUH ASIMETRI INFORMASI DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2016-2018

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ABSTRAK PENGARUH ASIMETRI INFORMASI DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2016-2018 Disusun oleh : Maurice Wiranto Putra NIM : 1632118 This study aims to determine the effect of information asymmetry and good corporate governance on earnings management in the mining industry subsector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research uses the mining company's annual report from 2016 to 2018. The method for sampling is purposive sampling. Based on this method, 15 companies were sampled, with a research period of 3 years. Thus, the number of studies was 45 units of analysis. Data analysis uses descriptive statistical analysis, simple linear analysis, and multiple linear regression analysis. Testing data uses partial significance t-test, classical assumption test, and F simultaneous test. The results of this study indicate that information asymmetry does not affect earnings management. Based on the value of r square = (0.043) and a significant value of 0.406> 0.05. Whereas good corporate governance does not affect earnings management. There are 3 indicators in good corporate governance, each of which has a value of r square = (0.027) and a significant value of 0.518> 0.05 for the size of the board of commissioners, r square value = (0.209) and a significant value of 0.057> 0.05 for the total board commissioners, and a significant value of 0.570> 0.05 for the size of the board of commissioners, r square value = (0.035) and a significant value of 0.454> 0.05 for the total audit committee. Simultaneously, asymmetry and good corporate governance have significant effect on earnings management. Judging from the F sig value of 0.029< 0.05. Kata Kunci: asimetri informasi, good corporate governance, manajemen laba.