Fatikatun Nisa’ Salsabillah
Universitas Muhammadiyah Gresik

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PENGARUH LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Fatikatun Nisa’ Salsabillah; Muhammad Aufa
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i1.62

Abstract

This study aims to determine and test the effect of leverage, liquidity, and company size on earnings quality. The sampling technique used was purposive sampling with a total sample from 49 consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research with secondary data in the 2019-2021 observation year. Data analysis techniques in this study used descriptive statistical analysis, classical assumption test and multiple linear regression analysis using the IBM SPSS Statistics 26 program. The results of this study indicate that the leverage variable has a significant effect on earnings quality. While the variables of liquidity and company size do not have a significant effect on earnings quality