Examining the Impact of Corporate Governance and Asymmetry Information towards Earning Quality: A Case Study: Manufacturing Companies in Indonesia

摘要

This study is examining the impact of corporate governance and asymmetry information towards earning quality in manufacturing companies that listed in Indonesian Stock Exchange from 2011 - 2015. Sample was determined by purposive sampling method, and total observation in this research are 375 observation. Data was collected in official website Indonesian Stock Exchange. The result are family ownership has no significantly influence to earning quality; managerial ownership has positive significantly influence to earning quality; institutional ownership has no significantly influence to earning quality; proportion board of commissioner independent has no significantly influence to earning quality; audit committee independence has no significantly influence to earning quality; and asymmetry information has no significantly influence to earning quality.