Aan Marlinah, Yulius Kurnia Susanto, Peggy Theodora
Earnings quality is a media used by companies to communicate with external parties. Earnings quality increases if earning in the financial statement provide accurate information from company earnings accurately in company transactions and activities. The purpose of this research is to obtain empirical evidence and analyze the effect of corporate governance on earnings quality in manufacturing firms. The corporate governance are independent commissioners, audit committee, concentrated ownership, and external auditors. The period of this research is 2016 to 2018 and the sample required is a sample of manufacturing firms that are consistently listed on the Indonesia Stock Exchange (IDX) from 2013 to 2019. The research sample is obtained using purposive sampling method. This research is using multiple regression methods. This study measures the earnings quality using accrual quality. The results of this research indicate that earnings quality is affected by independent commissioners and audit committee. But earnings quality is not affected by concentrated ownership and external auditors. The involvement of the audit committee in the company as part of corporate governance and fulfills the wishes of principal to oversee the management.