PENGARUH RISIKO SISTEMATIS, CORPORATE GOVERNANCE DAN JANGKA WAKTU PENUGASAN AUDITOR TERHADAP KUALITASA LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2013)

Abstract

This study aimed to test empirically the effect of systematic risk, corporate governance and auditor assignment period to the  earning quality. The population used in this study are all companies listed on the Indonesian Stock Exchange (BEI) during the period 2011 to 2013. The sampling method is purposive sampling with a sample of 48 companies during the observation period 2011 to 2013. The results of these studies show that systematic risk variables, audit comite and board of directors have a significant effect on the earnings quality, while institutional ownership, managerial ownership and the assignment period auditor not significant effect on earnings quality. The results showed that systematic risk, corporate governance and auditor assignment period can be used to analyze the level of earnings quality in manufacturing companies.