<![CDATA[Earning Quality and Its Impact on Effective Tax Rate: Study of Public Listed Manufacturing Companies. The purpose of this research is to investigate the influence of liquidity (current ratio), leverage (debt to equity ratio), profitability (return on asset), firm size (total asset) and promotion expense to earnings quality and influence earnings quality to ETR (Effective Tax rate). The research was conducted at a manufacturing company in Indonesia Stock Exchange. Data collection techniques using documentation in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2011-2015. Data were analyzed by Path Analysis data analysis technique with AMOS program. The result shows that Current Ratio has significant influence to the profit quality of -0.405, Debt to Equity Ratio has significant influence to the profit quality of -0.265, Retun On Asset has a significant influence to the quality of earnings of 0.338, Total Asset has a significant influence on the quality of earnings of 0.499, the promotion expense has a significant effect to the profit quality of 0.453, and the quality of profit has a significant effect on the effectiveness of the tax (Effective Tax Rate) of 0.383. For future research should add or change the other independent variables that can affect the quality of profit and effective tax rate. Recommendations to be submitted to the company, especially manufacturing companies is to consider the factors that affect the quality of earnings, among others, is liquidity and leverage to stay in control.Keywords: liquidity, leverage, profitability, company size, promotion expense, earnings quality and Effective tax rate.]]>
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