Pembimbing : Hendri
Abstrak
This research aims to analyze the effects of managerial ownership, earnings growth, and investment opportunity set toward earnings quality. This research used banking sector companies listed in Indonesian Stock Exchange in the period 2014 until 2018. The number of companies in this study was 18 companies for a 5-year observation. Based on method purposive sampling, the total of the research sample reached 90 financial statements and annual reports.

This research is a quantitative study using scientific research in the form of positive economics. Secondary data is used as a data collecting method which is where the data obtained by researcher indirectly, through intermediaries media and literature. This research used secondary data obtain from www.idx.co.id and corporate websites. Data analyzed by regression data panel with eviews 9.

The results of this study earnings growth and investment opportunity set have a significant effect on earnings quality. Managerial ownership does have not significantly influence on the earnings quality. The F test proves all independent variables namely managerial ownership, earnings growth, and investment opportunity simultaneously have a significant effect on earnings quality.

Keywords: managerial ownership, earnings growth, investment opportunity set, and earnings quality.