PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL, LIKUIDITAS DAN KOMITE AUDIT TERHADAP KUALITAS LABA

Abstract

This study aims to examine the effect of earnings growth, capital structure, liquidity and audit committee
on the quality of earnings. Population in this research are manufacturing companies listed in Indonesia
Stock Exchange. Companies sampled in this study were more than 26 companies with the observation
period of the years 2009-2011 in order to obtain observational data as much as 78. Testing and analysis
of data using multiple regression with SPSS 16.0. Hypothesis testing results show that the capital
structure, liquidity and audit committee affects the quality of earnings. While profit growth does not affect
the quality of earnings.