Pengaruh Investment Opportunity Set dan Mekanisme Corporate Governance terhadap Kualitas Laba

Abstract

Important information in a company is information about the company’s profit.
The objective study is looking for the influence of Investment opportunity set and
corporate governance mechanism at consists of the audit committee, institutional
ownership managerial ownership, and board of commissioners of the quality of earnings
as measured by Earnings Response coefficient. This study uses a sample of 42
manufacturing companies ted in Indonesia Stock Exchange in the year 2005-2009 The
results of this study indicate that the Investment opportunity Set have a significant effect
on Earnings Response Coefficient. Investment opportunity Set negatively affect the
Earnings Response Coefficient, so it can be said that the increase of Investment
Opportunity Set may weaken Earnings Response Coefficient of a company. Unlike the
Corporate governance mechanism that consists of the audit committee, institutional
ownership, managerial ownership, and board of commissioner the results indicate that
corporate governance mechanisms do not have a significant effect on Earnings Response
Coefficient of a company.

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