PENGARUH LEVERAGE, INVESTMENT OPPORTUNITY SET (IOS), DAN MEKANISME GOOD CORPORATE COVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Authors

  • I Gusti Ayu Satria Dewi Universitas Mahasaraswati Denpasar
  • I Dewa Made Endiana Universitas Mahasaraswati Denpasar
  • I Putu Edy Arizona Universitas Mahasaraswati Denpasar

Keywords:

earnings quality, leverage, investment opportunity set, independent commissioners, managerial ownership, institutional ownership, audit committee

Abstract

The purpose of this study is to examine and obtain empirical evidence of the effect of leverage, investment opportunity set, and good corporate governance mechanisms on earnings quality. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2018 period. Sample selection using purposive sampling method and obtained as many as 24 manufacturing companies that meet the sample criteria. Data analysis technique in this research is to use multiple linear regression analysis. The results show that leverage has a negative effect on earnings quality, investment opportunity set has a positive effect on earnings quality, independent commissioners have no effect on earnings quality, managerial ownership has no effect on earnings quality, institutional ownership has no effect on earnings quality, audit committee has no effect on earnings quality.

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Published

2020-02-21

Issue

Vol. 2 No. 1 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles