PENGARUH INVESTMENT OPPORTUNITY SET, KOMITE AUDIT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

Abstract

This study aims to determine effect investment opportunity sets, audit committees, leverage, and company size on earnings quality in manufacturing companies in consumer goods industry sector on the Indonesia Stock Exchange in 2016-2018. The sampling method uses a purposive sampling method, with a sample of 84 companies. The data analysis technique used is multiple linear regression analysis. The results showed that the investment opportunity set and firm size had a positive effect on earnings quality while the audit committee and leverage had no effect on earnings quality.