The objective of this study is to examine the effect of accruals quality toward companyperformance for manufacturing companies in Indonesian Stock Exchange 2004-2010.The company s performance as the dependent variable in this study is measured usingtwo indicators of the performance of the company s operations (ROAt 1) and marketperformance of companies (Tobins Q) and uses the size and leverage as a controlvariable. This study uses a purposive sampling method that retrieves all manufacturingcompanies in Indonesia Stock Exchange and with the result of 102 manufacturingcompany as a sample. The test the normality of data is done using the test Kolmogorof-Smirnov with the program spss 17 version for windows. The analysis hypothesis isusing linear regression. The result of this study showed that accruals quality affectsthe company s performance if it is measured using indicators ROAt 1 but the accrualsquality does not affect the company s performance if measured using indicatorsTobins Q. pdf