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All Journal Journal Research of Social Science, Economics, and Management
Della Fadilah
Universitas Muhammadyah Bandung
Environmental Science

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The Effect of Company Growth and Leverage on Earnings Quality (A Case Study of Companies in the Food and Beverage Subsector, 2022–2024) Della Fadilah; Qur’ani Noor; Yati Nurhajati
Journal Research of Social Science, Economics, and Management Vol. 6 No. 2 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i2.1718

Abstract

This study aimed to analyze the effects of company growth and leverage on earnings quality in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative method with an associative approach was employed. The research sample was selected using purposive sampling, resulting in 31 companies and 93 firm-year observations over the study period. The study used secondary data obtained from the companies’ annual financial statements. Data were analyzed using multiple linear regression. The results showed that, partially, company growth had no significant effect on earnings quality. In contrast, leverage had a positive and significant effect on earnings quality, supporting agency theory, which suggests that creditor monitoring through debt covenants may constrain opportunistic managerial behavior. Simultaneously, company growth and leverage had a significant effect on the earnings quality of food and beverage subsector companies during the 2022–2024 period. These findings imply that company management should maintain an optimal level of leverage as a disciplinary mechanism, while investors should pay closer attention to capital structure when assessing the reliability of earnings information. Future research is recommended to incorporate additional variables, such as good corporate governance, and to broaden the scope of the sectors examined.
Co-Authors Qur’ani Noor Yati Nurhajati