The research aims to obtain empirical evidence about factors that affect earnings quality, particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit committee, leverage, investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership on earnings quality. The population used in this research are all manufacturing companies that are listed in Indonesia Stock Exchange from 2014-2020 and use purposive sampling as the sampling method. Through this method, forty-five (45) manufacturing companies fit with the sampling criteria and chosen as the sample with a total of 135 data. This research uses multiple regression method to analyse the data. The results of multiple regressions show that auditor size, audit tenure, audit specialization, firm size, and leverage have an effect on earnings quality, while the other 5 variables, which are investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership has no effect on earnings quality. Audit specialization has positive effect on earnings quality as those auditors will have deeper understanding regarding the industry, enabling them to better ensure earnings is of high quality.

The purpose of this research is to analyze the effect of leverage, audit quality, size, family ownership, capital intensity, profitability and liquidity on tax aggressiveness. The sampled of this study are manufacturing company listed on the Indonesia Stock Exchange during year 2018-2020. The sample in this study was obtained by the purposive sampling method. There are 55 companies chosen as the final samples. The hypothesis of this study is tested using the multiple regression analysis. The results of this study indicate that profitability has an influence on tax aggressiveness in Indonesia. However, leverage, audit quality, size, family ownership, capital intensity and liquidity have no effect on tax aggressiveness in Indonesia.