| This thesis / research was test the effect between variables institutional ownership, intellectual capital, and capital structure toward the earning quality of the companies which registered in Indonesia Stock Exchange. The method of analysis is double linear regression. The result of the F-analysis (mass testing) show us that institutional ownership, intellectual capital, and capital structure have a significant effect on the earning quality of the company. It means the institutional ownership, intellectual capital, and capital structure has the important role in company success on preserve it’s earning quality. |