The Effect of International Standards of Organization, Quality of Internal Auditors, and Management Contracts on Earning Quality

Abstract

The purpose of this study was to determine the effect of international standard of organization, quality of internal auditors, and management contracts on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. The time period of the study is 4 years, namely the period 2018-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the EViews 9.0 data processing program The results showed that international standard of organization has a significant positive effect on earnings quality, while the quality of internal auditors and contract management negatively affects earnings quality.