Pengaruh Investment Opportunity Set (Ios), Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kualitas Laba

The purpose of the study was to examine the effect of investment opportunity set, managerial ownership, and institutional ownership on earnings quality. Companies listed in the LQ45 index on the Indonesia Stock Exchange during the period 2019 – 2021 were the population of this study. Purposive sampling was used to determine the sample, and 25 firms were obtained during the study period. This type of research is quantitative with secondary data sources. The panel data regression technique was used for data analysis. Data processed on Eviews program version 12. The results of this study showed that investment opportunity set (IOS) has a significant positive effect on earnings quality in LQ45 companies. Managerial ownership and institutional ownership has no significant effect on earnings quality in LQ45 companies. The control variable return on assets (ROA) has a significant positive effect on earnings quality in LQ45 companies. The control variable company size has a significant negative effect on earnings quality in LQ45 companies.Tujuan penelitian adalah menguji pengaruh investment opportunity set, kepemilikan manajerial dan kepemilikan institusional pada kualitas laba. Perusahaan LQ45 yang listing di Bursa Efek Indonesia periode 2019 – 2021 menjadi populasi dalam penelitian ini. Sampel ditentukan menggunakan teknik purposive sampling, sehingga diperoleh 25 perusahaan selama periode penelitian. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder. Teknik analisis yang digunakan adalah analisis regresi data panel. Data diolah pada program eviews versi 12. Hasil penelitian menunjukkan bahwa IOS berpengaruh positif signifikan terhadap kualitas laba pada perusahaan LQ45. Kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh secara signifikan terhadap kualitas laba pada perusahaan LQ45. Variabel kontrol return on assets berpengaruh positif signifikan terhadap kualitas laba pada perusahaan LQ45. Variabel kontrol ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas laba pada perusahaan LQ45