Abstract
This study aims to examine the effect of good corporate governance mechanisms (consisting of institutional ownership and managerial ownership) and investment opportunity set (IOS) on earnings quality. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample was obtained using a purposive random sampling method. Data analysis uses multiple linear regression. The results showed that the mechanism of good corporate governance did not affect earnings quality, and investment opportunity set (IOS) affected earnings quality. KEYWORDS: Good Corporate Governance, Investment Opportunity Set and Earnings Quality
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