PENGARUH EXECUTIVE COMPENSATION, MANAGERIAL OWNERSHIP DAN PROFITABILITY TERHADAP EARNINGS QUALITY
Main Article Content
Abstract
This research aims to see the effect of executive compensation, managerial ownership, and
profitability on earnings quality. The profit contained in the financial statements of a
company aims to be a benchmark as a performance appraisal by the company as a basis
for decision making by the company, so that many companies commit fraud against
financial statements. Earnings quality is the answer to determine the accuracy of earnings
in the financial statements made by the company. This study uses a population of
manufacturing companies listed on the Indonesia Stock Exchange which provides complete
data on the variables studied during the 2018-2020 period, and 141 observations were
selected from 2018 to 2020. In this study it was found that executive compensation and
managerial ownership proved to have no effect on earnings quality. Meanwhile, this study
shows that profitability is proven to have an effect on earnings quality.
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