The purpose of this study was to determine the effect of independent
commissioners, institutional ownership, leverage, company size, and liquidity on
earnings quality in real estate and property companies listed on the IDX in the
2016-2019 period. The independent variable in this study is the independent
commissioner, institutional ownership, leverage, company size, and liquidity,
while the dependent variable is earnings quality. The population in this study
were real estate and property companies on the IDX in the 2016-2019 period.
The data collection technique used was purposive sampling, while the samples
obtained were 116 that fit the criteria. The data analysis technique used in this
research is descriptive statistics, classical assumption test, multiple regression
analysis test, statistical hypothesis test. Based on the results show that the
independent commissioner variable has a negative effect on earnings quality,
institutional ownership, leverage, and liquidity have no effect on earnings
quality, firm size has a positive effect on earnings quality.