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All Journal SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Heskya Lintang Surya Andhini
Universitas Islam Kadiri Kediri
Education Social Sciences Other

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TTHE EFFECT OF LEVERAGE, FIRM SIZE, PROFITABILITY, AND OPERATING ACTIVITIES ON EARNINGS QUALITY OF CONSUMER NON-CYCLICALS LISTED ON IDX Heskya Lintang Surya Andhini; Beby Hilda Agustin; Imarotus Suaidah
SOSIOEDUKASI Vol 15 No 3 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i3.8959

Abstract

This study examines the effects of leverage, firm size, profitability, and operating activities on the earnings quality of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. This sector was chosen because its relatively stable demand provides a suitable context for assessing earnings quality. Secondary data from annual financial statements were analyzed using multiple linear regression on 205 firm-year observations obtained through purposive sampling. The findings indicate that leverage has no significant effect on earnings quality. In contrast, firm size has a significant positive effect, whereas profitability and operating activities have significant negative effects. Collectively, the independent variables significantly explain earnings quality, with an adjusted coefficient of determination of 20.7%. These results broaden empirical evidence on earnings quality within the Consumer Non-Cyclicals sector and provide useful considerations for investors, corporate managers, and other stakeholders when evaluating the credibility of reported earnings.
Co-Authors Beby Hilda Agustin Imarotus Suaidah