Record Detail

The purpose of this study is to determine the relationship of Leverage, Liquidity and Investment Opportunity Set to the earnings quality at manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The population of this study is a manufacturing company listed on the BEI in 2016-2018. Sample selection through purposive sampling method. There are 40 companies that meet the criteria as research samples so that the research data amounted to 120. The analysis used is to use panel regression estimation. The results of this study indicate that: (1) Leverage does not affect the earnings quality, (2) Liquidity affects the earnings quality, (3) Investment Opportunity Set affects the earnings quality.