Corporate Governance Implications For Earnings Quality 
Sri Layla Wahyu Istanti1, Agung Juliarto2
1Sri Layla Wahyu Istanti, Departement of Economic of Doctoral Program, Diponegoro University, Semarang, Indonsia.
2Agung Juliarto, Departement of Accounting, Diponegoro University, Semarang, Indonsia.
Manuscript received on 01 September 2019 | Revised Manuscript received on 10 September 2019 | Manuscript Published on 23 September 2019 | PP: 669-676 | Volume-8 Issue-5C, May 2019 | Retrieval Number: E10940585C19/19©BEIESP | DOI: 10.35940/ijeat.E1094.0585C19
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: Earnings is an indicator of corporate performance evaluation. This study examines the role of leverage and corporate governance on earnings quality in banking companies in Indonesia. The results of the study indicate that higher leverage reduces the Earnings Quality. The high level of leverage indicates that the company has a large burden to pay off debt, so that it influences financial performance, especially profits. This model is consistent with previous empirical research. The age of firm, the proportion of commissioners’ board and the number of audit committees as the implications of Corporate Governance have no significant effect on earnings quality. This research model is not consistent with the results of previous studies on the effect of corporate governance on Earnings Quality.
Keywords: Earnings Quality, Leverage, Corporate Governance.
Scope of the Article: Social Sciences