The purpose of this study are to examine the effect of the company's internal control effectiveness on earning quality and the moderating effect of audit quality. The sample of this study consisted of all non-financial industry in the years 2012-2014. Effectiveness of internal control is calculated by scoring five components of internal control based on the COSO framework. The results showed that internal control system has a positive effect on earning quality and also audit quality strenghten the positive relationship the effectiveness of internal cotrol over earning quality.

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