Pengaruh Komite Audit, Investment Opportunity Set (IOS) dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Manufaktur

This study aimed to examine the effect of audit committee, investment opportunity set (IOS) and profitability on quality of earnings. The sample was taken using the method of purposive sampling from manufacturing company listed on the Indonesia Stock Exchange in 2016 until 2018. Obtained 306 samples from 166 manufacturing company for 3 years. Hypothesis testing is performed using multiple linear regression analysis.The result of this study indicate that audit commiittee and investment opportunity set (IOS) have significant effect on quality of earnings. While profitability does not have significant effect on quality of earnings. Keyword: Audit committee, investment opportunity set (IOS), profitability,quality of earning