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All Journal Owner : Riset dan Jurnal Akuntansi
Ronaldus Agung
Universitas Tanjungpura
Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Kualitas Laba dengan Kualitas Audit sebagai Variabel Moderasi Ronaldus Agung; Fera Damayanti; Elok Heniwati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3537

Abstract

The purpose of this study is to investigate how audit quality moderates the effects of profitability, leverage, and liquidity on earnings quality. This study employs an associative method in conjunction with a quantitative approach. The study’s population consists of 38 companies that are listed in the healthcare sector on the Indonesia Stock Exchange between 2020 and 2024, and 10 companies that fit the requirements were found using purposive selection of the population. Secondary data from www.idx.co.id is the kind of data utilized, 50 information points were obtained using Eviews 12, the findings indicate that while leverage and liquidity have a significant negative impact. The impact of leverage and liquidity on earnings quality is strengthened by audit quality’s moderating influence, whereas the impact of profitability on earnings quality is weakened. It is anticipated that more factors, different companies, and more recent observation periods will be used in future studies.
Co-Authors Elok Heniwati Fera Damayanti