FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Abstract

The purpose of this study is to analyze board diversity, leverage an d profitability of earnings quality in manufacturing companies listed in Indonesia S tock E xchange, 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 E-Views 9.0 program. The results of the study indicate that only profitability affects earnings quality while Board diversity an d leverage don’t affect earnings quality.