| This study aimed to get empirical evidence and analyze the effect of capital structure, company size, liquidity, profitability and investment opportunity set (IOS) on the earnings quality. This study using 140 samples of observational data from 55 manufacturing companies listed in Indonesia Stock Exchange for the period of 2011-2015. Methods of analysis of this study using multiple linear regression model while processed using SPSS version 23. The results showed that of the five independent variables there are two variables that significantly influence on earnings quality that are, the liquidity with the positive direction and investment opportunity set (IOS) with the positive direction. While three other variable are the capital structure, company size and profitability did not significantly influence on earnings quality. |