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All Journal Jurnal Studi Manajemen Bisnis
Muhammad Naufal Rizqiawan
Faculty of Econoics and Business, Universitas Muria Kudus
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Leverage, Likuiditas terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Sektor Perbankan yang Terdaftar di BEI 2020-2024 Muhammad Naufal Rizqiawan; Faridhatun Faidah
Jurnal Studi Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal Studi Manajemen Bisnis
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/jsmb.v6i2.16907

Abstract

This study examines the effect of leverage and liquidity on earnings quality, with profitability as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using purposive sampling, the study obtained 25 banks from a population of 46 banking companies, yielding 125 firm-year observations. The analysis employed descriptive statistics, classical assumption diagnostics, multiple linear regression, and moderated regression analysis (MRA). The results show that leverage has a negative and significant effect on earnings quality, whereas liquidity has no significant effect. Profitability does not significantly moderate the relationship between leverage and earnings quality or between liquidity and earnings quality. These findings indicate that the relationship between financing structure and earnings quality in banks cannot be interpreted in the same way as in non-financial firms because bank liabilities are closely related to intermediation and regulatory requirements. The study contributes by examining these relationships in the Indonesian banking sector over 2020–2024 and by testing profitability as a contextual moderator.
Co-Authors Faridhatun Faidah