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All Journal Indonesian Financial Review
Dinne Febriane
Universitas Pamulang
Economics, Econometrics & Finance

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The Effect of Capital Structure and Audit Committee on Earnings Quality Dinne Febriane; Syamsul Asmedi
Indonesian Financial Review Vol. 6 No. 1 (2026)
Publisher : Yayasan Pendidikan Penelitian dan Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v6i1.128

Abstract

This study examines the effects of capital structure and audit committee on earnings quality in industrial companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach and panel data regression with the Random Effects Model, the study analyzes 14 companies with 70 firm-year observations. Earnings quality is measured using a logarithmic transformation, while capital structure is measured by the debt-to-equity ratio and audit committee by the number of members. The results show that capital structure has a positive but insignificant effect on earnings quality (p = 0.0602), while the audit committee has a negative but insignificant effect (p = 0.1812). The simultaneous effect is also insignificant (p = 0.0586). These findings indicate that capital structure and audit committee size alone are insufficient to explain earnings quality.
Co-Authors Syamsul Asmedi