Record Detail

Pembimbing: Atik Djajanti - This research was conduced to examine the effect of corporate governance which covers institutional ownership, managerial ownership, audit committee, and independent board of commissioners on earnings quality. This research uses a sample of 30 manufacturing companies listed on Indonesia Stock Exchange in 2017-2020. The analytical method used in this research is multiple regression test. The results of this research indicate that managerial ownership has a negative effect on earnings quality, while other variables such as institutional ownership, audit committee and independent board of commissioners have no effect on earnings quality.