Information Asymmetry, Institutional Ownership, Related Party Transactions and The Board Size to Real Earnings Management

Purpose – The purpose of this study is to examine the relationship between information asymmetry, institutional ownership, related party transactions and board size on real earnings management. This research was conducted because there are still inconsistencies in results previous studies.
 Research Method uses a sample manufacturing companies listed IDX (Indonesia Stock Exchange) period 2018-2020. obtained using purposive sampling method. There 213 data that meet selection criteria. As for testing hypothesis multiple regression analysis.
 Findings indicate ownership have positive effect Meanwhile, has no management.
 Implication implication provide additional perspective (RPT) high level will encourage In addition, implications financial statements user, especially decisions making investors, pay attention consider factors can affect management such as size.