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Yan Irianis VOL.6 ED 2

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  • Irianis, Yan

Abstract

This study aims to determine the influence of book tax difference, corporate governance consisting of the independent board of commissioners, institutional ownership and managerial ownership, and liquidity on the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange. This study used a samples of 19 manufacturing companies listed on BEI in the period 2010-2014. Method of data analysis used multiple linear regression. This result indicates the simultaneously testing of obtained result that book tax difference, independent board of commissioners, institutional ownership, managerial ownership and liquidity significant effect on earning quality. Partially, book tax difference, the board of commissioners independent and influential liquidity positive and significant on earnings quality, liquidity can have negative effects and significant on earnings quality, While the ownership of institutional and managerial ownership no effect on earnings quality.

Suggested Citation

  • Irianis, Yan, 2019. "Yan Irianis VOL.6 ED 2," OSF Preprints 5t8j7, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:5t8j7
    DOI: 10.31219/osf.io/5t8j7
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