Earnings Quality as a link between Corporate Governance Implementation and Firm Performance

This research finds empirical evidence for the role of earnings quality as a mediator between good corporate governance (GCG) mechanisms and firm performance. The sample is 570 data manufacturing companies listed on Indonesia Stock Exchange from 2015 to 2019. used multiple regression analysis. GCG in this study measured by proportion independent board commissioners, audit committee expertise, frequency meetings. result shows that commissioners expertise does not affect quality. On other hand, institutional ownership meetings However, affects company Institutional ownership, meetings, accounting, do provides basis investors see implementation which determinant an investment consideration.