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All Journal juremi: jurnal riset ekonomi
Vera Anggrenita
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance

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PENGARUH LIKUIDITAS DAN PERSISTENSI LABA TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Vera Anggrenita
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 2: September 2022
Publisher : Bajang Institute

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Abstract

This study aims to examine the effect of liquidity and earnings persistence on earnings quality with firm size as a moderating variable. The sample used in this study is a manufacturing company. Sampling using purposive sampling method using annual financial statements. Data analysis using SPSS 21. This research technique uses multiple linear analysis and sub-group analysis. The results showed that liquidity had no effect on earnings quality. Earnings persistence has a negative effect on earnings quality. Firm size can moderate the effect of earnings persistence on earnings quality. Firm size cannot moderate the effect of liquidity on earnings quality.
Co-Authors Dewi Kusuma Wardani