Pengaruh Struktur Modal, Ukuran Perusahaan, Pertumbuhan Laba, dan Likuiditas terhadap Kualitas Laba

Authors

  • Lydia Mardiana Sekolah Tinggi Ilmu Ekonomi AMM
  • Endang Kartini Sekolah Tinggi Ilmu Ekonomi AMM
  • M. Wahyullah Wahyullah Sekolah Tinggi Ilmu Ekonomi AMM

DOI:

https://doi.org/10.57141/kompeten.v1i3.18

Keywords:

capital structre, firm size, profit growth, liquidity, earnings quality

Abstract

The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. Samples were taken using purposive sampling. The criteria are based on the companies that issued financial statements during the study period. The data was obtained on the Indonesia Stock Exchange through the website www.idx.co.id. Data were analyzed using multiple linear regression. The results of this study indicate that the capital structure has a partial effect on earnings quality. On the other hand, firm size, profit growth, and liquidity have no partial effect on earnings quality. In addition, capital structure, firm size, profit growth, and liquidity simultaneously effect earnings quality.

Keywords : Capital Structre, Firm Size, Profit Growth, Liquidity, Earnings Quality

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Published

2022-11-15

How to Cite

Mardiana, L., Kartini, E., & Wahyullah, M. W. (2022). Pengaruh Struktur Modal, Ukuran Perusahaan, Pertumbuhan Laba, dan Likuiditas terhadap Kualitas Laba . Kompeten: Jurnal Ilmiah Ekonomi Dan Bisnis, 1(3), 96–106. https://doi.org/10.57141/kompeten.v1i3.18

Issue

Vol. 1 No. 3 (2022): November 2022

Section

Articles