ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PERUSAHAAN PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

The main focus of the financial statements is to provide information about earnings. Earning quality is one of information that affects investor in making investment decision on a company. The purpose of this study is to determine the effect of accounting conservatism, audit committee, liquidity, leverage, and company size on earnings quality. Sample in this study is consumer good industry listed on Indonesia Stock Exchange in 2011-2014. Samples was determined by purposive sampling method, samples were obtained by 68 companies. Technique data analysis using multiple linear regression analysis. The result showed that: (1) Accounting conservatism significant positive effect on earning quality. (2) Audit commite has negative effect and not significant on earning quality. (3) Liqudity has negative effect and not significant on earning quality. (4) Leverage has negative effect and not significant effect on earning quality. (5) Size company significant positive effect on earning quality. Keywords : Quality Of Income, Conservatism Accounting, Audit Committee, Liquidity, Leverage, Company Siz