Abstract

This research aims to find out the effect of Information Asymmetry on profit management with GCG as moderating variable in transportation and logistic enlisted in ISE in 2016-2019. This research used multiple-linear regression analysis and MRA using Eviews 12 aid. The result of research can be summarized as follows: 1) Information asymmetry affects profit management significantly, and 2) Information asymmetry does not affect profit management with GCG being moderating variable. In this case, a moderating predictor type of moderation regression analysis model occurs, meaning that moderating variable serves merely as predictor in the relation established.