<![CDATA[This study aims to provide empirical evidence of the influence of institutional ownership, public ownership, investment opportunity set and firm size to quality of earnings by voluntary disclosure as intervening variable.The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in 2009 until 2014. Temporary sample of 95 companies. To test the intervening variable used path analysis method (Path Analysis). The results of this studycan be seen that there is influence of variables Institutional ownership of quality of earnings. The result of this research can be known that there is influence of variable of public ownership to quality of earnings. The result of research can be seen that there is no influence between investment opportunity set variable to quality of earnings. The results can be seen that there is no influence of variable size of the company affect the quality of earnings. Voluntary disclosure effect on quality of earnings. Institutional ownership on quality of earnings through voluntary disclosure. There is no influence Public ownership of quality of earnings through voluntary disclosure. There is no effect of Opportunity Set on quality of earnings through voluntary disclosure. And there is influence of company size variable to quality of earnings through voluntary disclosure. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh kepemilikan institusional, kepemilikan publik, investment opportunity set dan ukuran perusahaan terhadap kualitas laba dengan voluntary disclosure sebagai variabel intervening. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia pada tahun 2009 sampai dengan tahun 2014. sampel sebanyak 95 perusahaan. Untuk menguji variabel intervening digunakan metode analisis jalur (Path Analysis). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh variabelkepemilikan institusional terhadap kualitas laba.Hasil penelitian dapat diketahui terdapat pengaruh variabelkepemilikan publikterhadap kualitas laba.Hasil penelitian dapat diketahui bahwa tidak ada pengaruh antara variabelinvestment opportunity setterhadap kualitas laba. Hasil penelitian dapat diketahui bahwa variabelukuran perusahaan tidak berpengaruh terhadap kualitas laba.Hasil penelitian dapat diketahui bahwa voluntary disclosure berpengaruh terhadap kualitas laba.Kepemilikan institusional berpengaruh terhadap kualitas laba melalui voluntary disclosure.Kepemilikan publik tidak berpengaruh terhadap kualitas laba melalui voluntary disclosure.Tidak terdapat pengaruh investmentopportunity setterhadap kualitas laba melalui voluntary disclosure. Dan terdapat pengaruh variabelukuran perusahaan terhadap kualitas laba melalui voluntary disclosure.]]>
