Pengaruh investment opportunity set, kepemilikan institusional dan ukuran perusahaan terhadap kualitas laba (studi kasus pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2018)

ABSTRACT Sulastri, 2020 "The Effect of Investment Opportunity Set, Institutional Ownership and Company Size on Profit Quality in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange Period 2015-2018". Description. Accounting Study Program. Faculty of Economics and Business. Pancasakti University Tegal. This study aims to determine the effect of Investment Opportunity Set, Institutional Ownership and Company Size on Profit Quality in Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange in 2015-2018. The population used in this study are all manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The sample used in this study is to use a purposive sampling method consisting of 25 companies that are used in the form of secondary data from the annual reports of manufacturing companies in the consumer goods industry sector. This study uses multiple linear regression analysis method with SPSS version 22. The results showed that the investment opportunity set, institutional ownership and firm size simultaneously influence earnings quality with a significant value of 0,000. Investment Opportunity Set has a positive and significant effect on earnings quality with a significant value of 0,000, Institutional Ownership has a positive and not significant effect on earnings quality with a significant value of 0.982, Company Size has a positive and significant effect on earnings quality with a significant value of 0.003. Keywords: Investment Opportunity Set, Institutional Ownership, Company Size, Profit Quality