Pengaruh likuiditas, investment opportunity set (ios), pertumbuhan laba, leverage dan ukuran perusahaan terhadap kualitas laba

Earnings quality is one of information that affect the stakeholders in making decisions about the company. Factors that influence the earnings quality is liquidity, IOS, profit growth, leverage, and size. This study analyzed the effect of liquidity, IOS, profit growth, leverage, and size. The subjects of this study consisted of Manufactured companies listed in Indonesia Stock Exchange in the period 2012-2016 were selected by purposive sampling.The analysis method in this research used multiple linear regression. The result og regression analysis was liquidity didn.t significant effect to earnings quality, IOS didn’t significant effect to earnings quality, profit growth didn’t significant effect to earnings quality, leverage significant effect to earnings quality, and size significant effect to earnigs quality. Kata kunci : Earnings quality, Liquidity, Investment Opportunity Set (IOS), Profit Growth, Leverage, Size