PENGARUH PERTUMBUHAN LABA DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA
Manufacturing is one of the sectors of the company that has an important role in supporting the
economic growth of a country, has the main activity of managing raw materials or raw materials so
that they become finished goods and then sell them to consumers. This study aims to obtain empirical
evidence about the effect of earnings growth and good corporate governance mechanisms on earnings
quality using five independent variables, namely earnings growth (PL), independent commissioners
(KOMIND), audit committees (KA), managerial ownership (KM), institutional ownership (KI) and
the dependent variable, earnings quality (KL). The sampling technique used is purposive sampling.
The population in this study were all manufacturing companies listed on the Indonesia Stock
Exchange in 2016-2018 totaling 174 companies. The sample in this study were 26 (twenty six)
manufacturing companies. The data analysis technique used in this study is multiple linear regression
analysis. The results of multiple linear regression analysis showed that managerial ownership and
institutional ownership had no effect on earnings quality while earnings growth variables, independent
commissioners and audit committees had a positive effect on earnings quality.
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