ABSTRACT
This study aims to determine the effect of information asymmetry, firm size, level of financial statement disclosure, and litigation risk on earnings management from manufacturing companies listed on the Indonesian Stock Exchange (IDX). The data used is secondary data, originally from the Indonesian Stock Exchange (IDX). The study included 47 manufacturing companies in one year and 141 manufacturing companies in three years, from 2014 to 2016. Determination of the sample used a purposive sampling method. Data analysis techniques used multiple linear regression analysis with IBM SPSS 25. The results of the study indicate that information asymmetry and firm size have no significant positive effect on earnings management, level of financial statement disclosure has a significant positive effect on earnings management, and risk litigation has a significant negative effect on earnings management.
