| This thesis I research was test the effect between three variables of good corporate governance, there are audit comitte, amount of director and proportion of independence commisioner toward the earning quality of the companies (ERC) which registered in Indonesia Stock Exchange. The method of analysis is double linear regression. The result of the F-analysis (mass testing) show us, audit comitte, amount of director, and proportion of independence commisioner have a significant effect on the earning quality of the company. Individual test (t analysis) show that the comitte audit variable have the significant and positive effect on earning quality of the company, it means the comitte audit has the important role in company success on preserve it’s earning quality. The amount of director and proportion of independence commisioner variables, the test result show that both of them do not have significant effect on earning quality of the company. |