PENGARUH INVESTMENT OPPORTUNITY SET, CORPORATE COVERNANCE, PERTUMBUHAN LABA DAN STRUKTUR MODAL TERHADAP KUALITAS LABA

Sari

Abstract Earning is a very important information in the financial statements because it is used to
measure the performance of the company. The purpose of this study is to determine the impact of
earning growth, firm size, capital structure, investment opportunity set and corporate governance
which consists board of independent commissioner, managerial ownership, institutional ownership
and audit committee toward earning quality. The number of samples taken as many as 17 samples
over five years using purpossive sampling method. Technique analysis that being used was liniear
regression. The result of research indicate earning growth, capital structure, investment opportunity
set are significant but commisaries board, managerial ownership, institutional ownership and audit
committee are not significant to earning quality,