The Effect of Investment Opportunity Set, the Presence of Audit Committee, the Composition of Independent Commissioner, and Managerial Ownership on Profit Quality
Fadjar O.P. Siahaan

Abstract
This study investigates the effect of Investment Opportunity Set (IOS), audit committee, the composition of independent commissioner and managerial ownership on profit quality. Research population is whole public companies listed at Indonesia Stock Exchange in the period 2006-2010. The sampling technique is purposive sampling. The analysis technique used in this study is multiple linear regressions. Results of this study indicate that (1) Investment Opportunity Set influences profit quality, (2) the presence of audit committee does not influence profit quality, (3) the composition of independent commissionrs do not influence profit quality, and (4) managerial ownership influences profit quality.

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