Pengaruh Struktur Modal, Pertumbuhan laba terhadap kualitas laba dan ukuran perusahaan sebagai variabel moderasi

Abstract

Earnings quality as a measuring tool to assess the quality of financial information. The high quality of financial information comes from the high quality of financial reports.The purpose of this study is to examine the effect of capital structure, earning growth on earnings quality and firm size as moderasi variabels. The independen variabels used in this study are capital structure and earning growth. While the dependent variabel in this study is earning quality, and the moderasi variabel in this study is firm size. The type of research used in this study is quantitative research. Sources of data used in this study is secondary data. The populations in this study is the banking subsector companies listed on the Indonesia stock exchange during the 2015-2019 period. Determination of the sample in this study using purposive sampling method and obtained as many as 10 campanies multiplied by a period of 5 year so that the sample in this study is 50. The analysis using E-Views version 9 software. The results of this study indicate that the capital structure partially has no effect on earning quality. Profit growth partially has a negative effect on earning quality. Firm size partially effects has a positive effect on earning quality. Firm size partially doesn’t moderate capital structure on earning quality. Firm size partially doesn’t moderate earning growth on earning quality. Capital structure, earning growth, firm size simultaneously effect earning quality.

Pengaruh Struktur Modal, Pertumbuhan Laba, Dan Investment Opportunity Set (Ios) Terhadap Kualitas Laba Dengan Komite Audit Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Basic Materials Yang Terdaftar Di Bei Tahun 2018-2022

“…Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Abidin et al, (2022) Perusahaan yang memiliki nilai investment opportunity set tinggi, maka perusahaan tersebut dianggap sebagai perusahaan yang mengalami pertumbuhan dan berdampak pada meningkatnya kinerja perusahaan. Perusahaan yang sedang bertumbuh dapat mempengaruhi cara pandang inverstor, kreditor, manajer, hingga pemilik perusahaan.…”

Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021

“…Ukuran perusahaan menjadi salah satu hal yang penting dilihat bagi para investor, semakin besar ukuran perusahaan, investor semakin percaya dan yakin untuk melakukan investasi diperusahaan tersebut dan berharap perusahaan terus dapat menjalankan operasionalnya dengan baik sehingga deviden yang didapatkan akan semakin besar (Abidin et al, 2022). Terdapat beberapa parameter yang dapat digunakan untuk mengukur besar atau kecilnya suatu perusahaan yaitu dapat dilihat dari total aset, jumlah karyawan, jumlah penjualan, jumlah saham yang beredar, dan total aktivanya.…”

The Influence of Capital Structure, Profit Growth, Profitability and Company Size on the Quality of Earnings

“…This is because the size of the debt level of a company greatly affects the quality of the company's earnings.The results of another study conducted by Lusiani & Khafid (2022) and Syafrizal et al, (2019) showed that the capital structure had a negative effect on earnings quality. However, the results of research conducted by Wulandari et al, (2021) and Abidin et al, (2022) give results if the capital structure has no effect on earnings quality.The performance of a profit organization can be seen through the company's profit growth each year. Profit growth ratio can be interpreted as the development or decline in profits generated by the company in a certain period.…”