The aim of the research is to get the empirical evident on the effect
of asymetry information toward earning management, and to get empirical
evident on the firm size toward profit management. The sample used in this
research was 20 manufacturing companies fulfilled the criteria. The sampling
method was purposive sampling. After statistic test by multiple regression
model, it was found that the variable of asymetry information did not have any
effect on earning management, so as the variable of firm size did not have any
effect on earning management.