“Pengaruh Ukuran Perusahaan, Profitabilitas dan Likuiditas Terhadap Kualitas Laba pada Perusahaan Makanan dan Minuman yang terdaftar di BEI Tahun 2011-2013”.

The purposes of the research are (1) to know the effect of size firm to earning quality (2) to know the effect of profitability to earning quality (3) to know the effect of liquidity to earning quality. This research used quantitative-descriptive method. The method of data collection is observation non participant method. The data which used in this research is the annuals report foods and drinks companies which taken from Indonesia Stock Exchange (BEI) 2011 until 2013. The data were analyzed using multiple linear regression analysis. Based on the results of this research, the conclusions are: (1) the size firm does not affect significantly the earning quality (2) the profitability does not affect significantly the earning quality (3) the liquidity does not affect significantly the earning quality . Keywords : earning quality, size firm, profitability, liquidit