AbstractThe purpose of this research is to determine the influence ofdirector remuneration, leverage, andauditcommitteeeffectiveness on earnings quality with sizeof company asmoderatingvariable.The independent variables in this model aredirector remuneration, leverage, auditcommittee effectiveness, and size of company.The dependent variableis earnings quality.Data forthis research were obtainedby thecompany's financial statementand annual report and theIndonesiaStock Exchange’swebsite (BEI).Sample that usedin this research are39 companieslisted on theBEI for the period 2013-2017. The sampling techniqueusedwaspurposivesamplingmethod.This research usesmoderating multiple regression analysis. An analytical tool that used to analyze the hypothesis isSPSS21.The result of this research shows thatdirector remunerationhas positive influence onearnings quality. Leveragehas positive influence onearnings quality. Auditcommitteeeffectivenesshas positive influence onearnings quality.The size of company has no influence on earnings quality. The size of company is proven not to strengthen the positive influence of director remuneration, leverage, andauditcommitteeeffectiveness on earnings quality.
Oleh :
Susi Dwimulyani
