The Effect of Accounting Conservatisme, Good Corporate Governance, Investment Opportunity Set, and Growth Opportunity on Earnings Quality (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector

This study aims to analyze the effect of accounting conservatism, good corporate governance, investment opportunity sets, and growth opportunities on the quality of earnings in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. This research is a quantitative research and the sampling technique is by means of purposive sampling according to predetermined criteria. A total of 21 companies have met the criteria as a unit of observation. The data used is secondary data obtained from the complete annual financial reports of consumer goods companies for 2019-2022. Methods of data analysis using multiple linear regression analysis. The results of the study show that accounting conservatism and investment opportunity sets have an effect on earnings quality. Meanwhile, good corporate governance and growth opportunities have no effect on earnings qualit