ABSTRACT
This study aims to determine the effect of systematic risk, the number of audit committee meetings, audit committee expertise, and investment opportunity sets on the earnings quality in the infrastructure, utilities, and transportation companies in the 2014–2018 period listed on IDX. This study uses quantitative analysis methods with a population of 70 companies in the infrastructure, utilities, and transportation sectors listed on IDX in the 2014–2018 period. The samples produced were 50 samples with Non-probability sampling for 5 years period. The data in this study were analyzed using descriptive statistics and panel data regression using E-Views 10. The results showed that systematic risk, number of audit committee meetings, audit committee expertise, and investment opportunity sets contributed simultaneous to the earnings quality. Partially, the number of audit committee meetings contributed negatively, while systematic risk, audit committee expertise and investment opportunity sets do not have a significant contributed with earnings quality.
