Pengaruh Investment Opportunity Set (IOS), Struktur Modal, Likuiditas, Kepemilikan Manajerial, Ukuran Perusahaan terhadap Kualitas Laba pada Perusahaan Sektor Barang Konsumsi

This study aims to examine the effect of Investment Opportunity Set, Capital Structure, Liquidity, Managerial Ownership, and Firm Size on Earnings Quality. The population in this study are Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange in the 2015-2020 period. The sampling technique used was purposive sampling method which produces a sample of 39 companies. The data analysis method used is multiple linear regression analysis. The results of the analysis show that the Investment Opportunity Set, Capital Structure, Managerial Ownership, and Firm Size have no significant effect on Earnings Quality. Meanwhile, Liquidity has a significant effect on Earnings Quality. Keywords: Investment Opportunity Set, Capital Structure, Liquidity, Managerial Ownership, Firm Siz