Istianingsih  , Aloysius Harry  Mukti, 
    Does Corporate Governance as a Moderating Variable Influence the
Relationships Between Asmmetry Information and Earning Management?,
    International Business Management,
    Volume 11,Issue 4,
    2017,
    Pages 859-864,
    ISSN 1993-5250,
    ibm.2017.859.864,
    (https://makhillpublications.co/view-article.php?doi=ibm.2017.859.864)
    Abstract: The purposes of this research are twofold: to examine the effect of information asymmetry on earnings
management and to examine the influence of mechanism of corporate governance related to information
asymmetry and earnings management. Information asymmetry is measured by relative bid-ask spread, earnings
management is measured by discretionary revenues model and mechanism of corporate governance as
moderating variables is measured by size of commissioner, size of audit committee and audit quality. Size of
company is used as control variable in this research. The samples consists of 24 companies included in LQ-45
over 3 year (2009-2011). Results show that information asymmetry has positive effect on earnings management.
Size of commissioner is able to moderate relation between information asymmetry and earnings management.
While size of audit committee and audit quality have no effect on relation between information asymmetry and
earnings management. In addition, the company size as control variable has positive effect on earnings
management.
    Keywords: Corporate governance;size of commissioner;size of audit committee;audit quality;information asymmetry;earnings management