This study aims to analyze the effect of asymmetric information and the
company size on profit management either partially or simultaneously.The
sampling method used Purposive Sampling. Analysis method used multiple linear
regression test with significant level of (a) 0.05.
The result indicates that asymmetric information has no significant and
positive effect on profit management, with significant value of 0.769 more than
0.05. The company size significantly and positively affect on profit management,
with significant amount of labor of 0.176 more than 0.05, significant level of sales
of 0.135 more than 0.05, and the significant value of total debt of 0.025 less than
0.05. Asymmetric information and company size simultaneously affect on profit
management, with significant value of 0.040 less than 0.05.