The purpose of this study was to determine the effect of managerial
ownership, institutions ownership, independent board of commissioners,
audit committee, and company size on earnings quality in property and real
estate companies listed on the IDX in the 2015-2019 period. This study's
independent variable is the managerial of ownership, institutions of
ownership, independent board of commissioners, audit committee, and
company size, while the dependent variable is earnings quality. This study's
population was property and real estate companies on the IDX in the 2015-
2019 period. The data collection technique used was purposive sampling,
while the samples obtained were 129 that fit the criteria. This research's data
analysis technique includes descriptive statistics, classical assumption tests,
multiple regression analysis tests, and statistical hypothesis tests. Based on
the results show that the managerial ownership variable does not affect
earnings quality, the institutional ownership has a positive effect on earnings
quality, the independent board of commissioners has a negative effect on
eanings quality, the audit committee does not affect earnings quality, and
firm size has a positive effect on earnings quality.