FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR INDONESIA YANG TERDAFTAR DI BEI

Abstract

The purpose of this study is to analyze board diversity, firm size andprofitability of earnings quality in manufacturing companies listed in Indonesia stock exchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the help of the E-Views 9.0 program. The results of the study with a significance level of 5% indicate that only firm size andprofitability affects earnings quality. Board diversitydon’t affect earnings quality.