PENGARUH KOMITE AUDIT, STRUKTUR MODAL, DAN PERSISTENSI LABA TERHADAP KUALITAS LABA

Abstract

This research aimed to examine the effect of audit committee, capital structure, and earnings persistence on the earning quality. While, the audit committee was measured by the number of audit committee members, capital structure was measured by leverage, earning persistence was measured by the regression coefficient between accounting earnings at present and accounting earnings in previous year, and earning quality was measured by the Modified Jones discretionary accruals. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 235 samples from 47 manufacturing companies which were listed on Indonesia Stock Exchange 2013-2017. In addition, the data analysis technique used multiple linear regression with SPSS 23. The research result concluded the audit committee had positive effect on the earning quality. On the other hand, earnings persistence had negative effect on earning quality. While the capital structure did not affect the earning quality.
Keywords: audit committee, leverage, profit persistence, DACC