GOOD CORPORATE GOVERNANCE, AUDIT QUALITY, DAN EARNINGS QUALITY DI PERUSAHAAN MANUFAKTUR
Main Article Content
Abstract
The purpose of this research is to examine the influence of managerial ownership,
institutional ownership, and commissioner board structure toward earnings quality with
a moderating effect study from audit quality in manufacturing companies listing in the
Indonesian Stock Exchange in the periode 2017-2019. The sample was determined by
purposive sampling method. The research conducted by taking 86 manufacturing
companies. The result of this research shows that commissioner board structure have
negative effect on earnings quality, while managerial ownership, institutional
ownership, and managerial ownership moderated by audit quality have no effect on
earnings quality.
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