Abstract:
This study analyzed whether there is any significant influence of audit quality, managerial ownership, institutional ownership and leverage toward earnings quality of consumer goods companies listed in IDX. Population used for this research is consumer goods companies for the period of 2012-2014.
The sampling method used is purposive sampling, so the sample is based on criteria and the total sample for this research is 75. Data was analyzed using multiple linear regression analysis to test the significance effect between independent variables to dependent variable. F test and t test were conducted to test the hypotheses with significance level of 0.05 (5%).
The result of this study showed that the adjusted R2 is 1.3%. Audit quality, managerial ownership, institutional ownership and leverage have insignificant influence on earnings quality. All the independent variables have insignificant influence simultaneously on earnings quality. The result is proved by the significance value that is bigger than 0.05.
