Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh earning power, information asymetry dan financial distress terhadap earnings management. Penelitian ini merupakan penelitian kuantitatif. Sampel pada penelitian ini adalah perusahaan food and beverage yang listing di bursa efek Indonesia tahun 2011-2015.Teknik pengambilan sampel menggunakan teknik purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan keuangan perusahaan. Pengujian hipotesis menggunakan alat uji analisis regresi liner berganda. Hasil penelitian ini membuktikan bahwa earning power berpengaruh negatif terhadappraktik earnings management. Variabel information asymetry dan financial distress tidak berpengaruh terhadap praktik earnings management. Kata kunci: earning power, information asymetry, financial distress dan earnings management.

Abstract The purpose of this empirical study is to analyse the efect of earning power, information asymetry dan financial distress on earnings management. The empirical study is kuantitative empirical. The sample were food and beverage company that is registered from 2011-2015 with purposive sampling technic and with sekunder data, that is financial report company. Testing the hypothesis using a multiple linier regresion analysis test. The result of empirical study evidence that earning power has negative effect to earnings management. Variable information asymetry and financial distress don’t have effect to earnings management. Keywords: earning power, information asymetry, financial distress dan earnings management.

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