<![CDATA[The purpose of this research is to examine the effect of good corporate governance on the relation between information asymmetry with earnings management. In the corporate annual report often found practice of earnings management, this is due to the information asymmetry between  management  and  external  parties,  for  it  is  necessary to  know  the  factors  that influence the information asymmetry and earnings management in this research were tested with good corporate governance. Corporate governance proxy for institutional ownership, managerial ownership, board of directors composition and audit committee size. Samples were 52 companies listed on the Indonesia Stock Exchange from 2011 to 2013, 156 the number of observations. This research analyzes using classic assumption test to examine the normality of data and multiple linear regression using three models. The analysis showed manajerial ownership, board of directors composition and audit committee size is not moderating variable between information asymmetry relation with earnings management. While the institutional ownership is a moderating variable between information asymmetry relation with earnings management. Keywords: Institutional Ownership, Managerial Ownership, Board of Directors Composition, Audit Committee size, Information Asymmetry, Earnings Management.   ]]>
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