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All Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Neraca Peradaban Al Dzahab Journal of Applied Management Research LAWSUIT JURNAL PERPAJAKAN JURNAL ECONOMINA Jurnal Pengabdian Masyarakat Indonesia
Dien Sefty Framita
Universitas Serang Raya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Determinants of Earnings Quality with Profitability as a Moderating Variable Dien Sefty Framita; Dian Maulita; Tjut Rana Afra
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5885

Abstract

Purpose: This study aims to empirically examine the influence of company size and capital structure on earnings quality, with profitability serving as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023. Design/Methodology/Approach: The study employs a quantitative research design with a causal-associative approach to test the hypothesized relationships. Data were analyzed using statistical methods to assess the effects of the independent variables—company size and capital structure—on earnings quality, while evaluating the moderating role of profitability. Findings: The empirical results indicate that company size does not significantly affect earnings quality, whereas capital structure has a significant impact. Additionally, profitability does not moderate the relationship between company size and earnings quality but significantly moderates the relationship between capital structure and earnings quality. Research Implications: The findings highlight the importance of capital structure and profitability in managing earnings quality. Companies should carefully consider the composition of debt and equity and how profitability may influence this relationship. While company size does not directly affect earnings quality, firms should remain attentive to size-related factors that could indirectly influence earnings quality outcomes.
Pengaruh pajak tangguhan dan ukuran perusahaan terhadap persistensi laba Dian Maulita; Dien Sefty Framita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.205

Abstract

Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: This research's limitations are the short research period and the company's short scope is the object. It is hoped that further research will be done by replacing or adding other dependents such as cash flow volatility, sales volatility, leverage and increasing the scope of the company under study. Contribution: This research's contribution is that the results of this study can be used as a reference for further researchers and a reference for company management in making decisions. Keywords: Deferred tax, Company size, Profit persistence
Co-Authors Denny Putri Hapsari Dian Maulita Fifi Aulia Rohmah Kodriyah Lulu Nailufaroh Lulu Nailufaroh Neneng Suprihatin Nikke Yusnita Mahardini Nikke Yusnita Mahardini Riski Maulana Tjut Rana Afra Umdiana, Nana