This study aims to examine the effects of institutional ownership, independent
commissioners, and firm size toward earning quality on property and real estate
companies listed on the Indonesia Stock Exchange during 2015-2017. The
independent variables used were institutional ownership, independent
commissioners, and firm size. While the dependent variable used were earning
quality. The population used in this study were property and real estate
companies listed in the Indonesia Stock Exchange during 2015-2017. Sampling
method used in this study was purposive sampling that generated 48 companies
and generated 32 sample. The results showed that institutional ownership has a
positive effect towards earning quality, while independent commissioners and firm
size have no effect towards earning quality.