ABSTRACT
This study aims to empirically examine the effect of earnings volatility and growth opportunity on earnings quality. The sample in this study is a manufacturing sector company listed on the Indonesia Stock Exchange (IDX) in 2020. The sampling technique in this study uses the purposive sampling method. The number of sample in this study is 49 companies. The secondary data is used in this study. The analytical method used is multiple linear regression analysis using STATA 15. The results of this study indicate that earnings volatility has a positive effect on the quality of earnings produced using discretionary accruals. Meanwhile, the growth opportunity variable has been shown to have a negative effect on the quality of earnings produced by using discretionary accruals.
