The Influence Of Good Corporate Governance on Earnings Quality

Yosvhin Prihantoro, Frischa Angelietha
Achyani, Fatchan

Electronic Journal of Education, Social Economics and Technology
Vol 6, No 2 (2025)

Earnings quality is the extent to which a company presents accurate earnings information to predict its performance. Earnings quality is a crucial aspect in ensuring that financial statements reflect the company's true condition. Several indicators are used to measure earnings quality, including good corporate governance, proxied by managerial ownership, institutional ownership, independent commissioners, and the audit committee. This study aims to determine the effect of good corporate governance on earnings quality. The population was infrastructure companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This quantitative study utilized secondary data, including annual reports and audited financial statements. The sampling technique used was purposive sampling, with a sample size of 62 for the 2022-2024 period. Data analysis used multiple linear regression analysis using IBM SPSS version 27 for Windows. The results indicate that the audit committee influences earnings quality. Meanwhile, managerial ownership, institutional ownership, and independent commissioners do not.