PENGARUH PROFITABILITY, LIQUIDITY, DAN LEVERAGE TERHADAP EARNINGS QUALITY DENGAN MODERATOR FIRM SIZE
Main Article Content
Abstract
The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on earnings quality with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This research used 65 samples and 325 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that profitability and leverage have a significant positive effect on earnings quality, while liquidity has no significant effect on earnings quality. Firm size as a moderating variable has a negative effect of profitability on earnings quality.
Article Details
![Creative Commons License](http://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Ahmad, M. A., & Alrabba, H. (2017). Examining the impact of capital structure on earnings quality in food and beverage companies listed on the jordanian stock exchange. International Journal of Economic Research, 14(15). ISSN : 0972-9380.
Ardianti, R. (2018). Pengaruh alokasi pajak antar periode, persistensi laba, profitabilitas, dan likuiditas terhadap kualitas laba (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2012-2016). Jurnal Akuntansi, 6(1), 88-105.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
Ginting, S. (2017). Pengaruh profitabilitas, likuiditas dan ukuran perusahaan terhadap kualitas laba. Jurnal Wira Ekonomi Mikroskil, 7(02), 227-236.
Hakim, M. Z., & Abbas, D. S. (2019). Pengaruh ukuran perusahaan, struktur modal, likuiditas, investment opportunity set (IOS), dan profitabilitas terhadap kualitas laba.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Kurniawan, C., & Suryaningsih, R. (2018). Pengaruh konservatisme akuntansi, debt to total assets ratio, likuiditas, profitabilitas, dan ukuran perusahaan terhadap kualitas laba. Jurnal ekonomi, manajemen akuntansi, 21(2).
Listyawan, B. (2017). Pengaruh struktur modal, likuiditas, ukuran perusahaan, pertumbuhan laba, dan profitabilitas terhadap kualitas laba.
Marpaung, E. I. (2019). Pengaruh leverage, likuiditas, dan ukuran perusahaan sebagai variabel moderasi terhadap kualitas laba. JAFTA, 1(1), 1-14.
Pitria, E. (2017). Pengaruh kesempatan bertumbuh, leverage dan profitabilitas terhadap kualitas laba (studi empiris pada seluruh perusahaan yang terdaftar di BEI selama periode 2010-2014)”. Jurnal Ekonomi, 2(1), 1-19.
Setiawan, B. R. (2017). Pengaruh ukuran perusahaan, profitabilitas, likuiditas dan leverage terhadap kualitas laba pada perusahaan manufaktur industri barang konsumsi yang terdaftar di BEI. Menara Ilmu (LPPM UMSB) XI (77).
Warrad, L. H. (2017). The influence of leverage and profitability on earnings quality: Jordanian case. International Journal of Academic Research in Business and Social Sciences, 7(10). ISSN: 2222-6990.
Yulianis., Husna, A., & Adel, J. F. (2019). Pengaruh profitabilitas, struktur modal, likuiditas, ukuran perusahaan terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2017.