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Asymmetry of information is the information gap between management and owners of the company can be reduced in order to improve the quality of the profit generated by the company. This study aims to examine 1) the effect of information asymmetry on the quality of accrual earnings, 2) the effect of managerial ownership as a moderating variable between information asymmetry with accrual earnings quality, 3) the influence of the composition of the independent board directors as a moderating variable between information asymmetry with accrual earnings quality. Object of study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for 3 years (2009-2011). Study sample as many as 72 companies.The sampling technique used was purposive sampling. Data were analyzed using SPSS 17.0 for Windows that consists of two types of analysis is multiple regression analysis and analysis of different test t-test. Results of this study indicate that information asymmetry variables significantly influence the quality of accruals and earnings moderating variable of managerial ownership and the variable composition of independen board directorst can be a moderating variable between information asymmetry with accrual earnings quality.

The Impact Of Information Asymetry Towards The Quality Of Accrual Earnings With Good Corporate Governance (GCG) As Moderating Variabel