THE IMPACTS OF BOARD COMMISSIONER SIZE, COMPOSITION OF INDEPENDENT BOARD OF COMMISSIONER, AUDIT COMMITTEE SIZE AND MANAGERIAL OWNERSHIP ON EARNINGS QUALITY

Less quality profits can occur because in running the company's business, management is not the owner of the company. This separation of ownership can lead to conflict in the control and management of the company which causes managers to act not in accordance with the wishes of the owners. This conflict is often referred to as agency conflict. One mechanism that is expected to be used to control agency conflicts is by implementing good corporate governance (Muid, 2009). This research was conducted for the purpose of to understand the impact of Board Commissioner Size, Composition of Independent Board of Commissioner, Audit Committee Size and Managerial Ownership on earnings quality in manufacturing companies in Indonesia. The study was conducted in the period of 2013 – 2017. The results of the study show that the board of commissioner size does not negatively affect earnings quality, Composition of independent board commissioner has positive effects on earnings quality. Audit committee size has positive effects on earnings quality and Managerial ownership does not have a positive effect on earnings quality