The purpose of this research is to determine the effect of liquidity,
investment opportunity set, managerial ownership, institutional ownership, and
independent commissioners on earnings quality in manufacturing companies in
the consumer goods industry sector listed on the Indonesia Stock Exchange in
2016-2019. The sample selection in this study was carried out by purposive
sampling so that a sample of 101 observations was obtained. The data analysis
technique used is descriptive statistics, classical assumption test, normality test,
multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear
regression model. The results showed that liquidity did not affect earnings quality,
investment opportunity set had no effect on earnings quality, managerial
ownership had a no effect on earnings quality, institutional ownership had no
effect on earnings quality, and independent commissioners had no effect on
earnings quality.