ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA

Abstract

The purpose of this research is to examine the influence of the factors that affect the earnings quality, namely Investment Opportunity Set (IOS) and corporate governance mechanisms, which include: the proportion of independent board, managerial ownership and institutional ownership. This research used samples from 60 manufacturing companies listed on Indonesia Stock Exchange, by using purposive sampling method which were published financial report among 2008-2010. The analysis method of this research used multi regression and single regression. The results of this research show that (1) there is a positive and significant effect of IOS on the earnings quality, (2) there is no significant effect of Independent Commissioner on the earnings quality, (3) there is no significant influence of Managerial Ownership on the earnings quality, (4) there is a negative and significant effect of Institutional Ownership on the earnings quality, and (5) there is a significant effect IOS, Independent Commissioner, Managerial Ownership and Institutional Ownership on the earnings quality.