PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Sub Sektor Otomotif Dan Komponen Di Bursa Efek Indonesia Tahun 2015-2018)

Earnings quality is an important element that must be considered by investors before investing in a company. Sometimes a gap that can be exploited in the financial statements provides an flexibility for management to report earnings by choice so that the profit does not have quality. Research developed to obtain information on how far corporate governance mechanisms are able to affect the quality of earnings in companies. The research sample is take using a purposive sampling method based on predetermined characteristics in the automotive sub-sector companies and components on the IDX for the 2015-2018 period. The results reveal that there is no significant effect of managerial ownership, institutional ownership and audit committee on earnings quality in the industry. On the other hand, independent commissioners and profitability have a positive and significant impact on earnings quality. This means that the greater the composition of the independent commissioners, the more intensive the supervision will be so that the profit generated is of higher quality