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All Journal Al-Kharaj: Journal of Islamic Economic and Business SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Beby Hilda Agustin
Universitas Islam Kadiri Kediri
Economics, Econometrics & Finance Education Social Sciences Other

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TTHE EFFECT OF LEVERAGE, FIRM SIZE, PROFITABILITY, AND OPERATING ACTIVITIES ON EARNINGS QUALITY OF CONSUMER NON-CYCLICALS LISTED ON IDX Heskya Lintang Surya Andhini; Beby Hilda Agustin; Imarotus Suaidah
SOSIOEDUKASI Vol 15 No 3 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i3.8959

Abstract

This study examines the effects of leverage, firm size, profitability, and operating activities on the earnings quality of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. This sector was chosen because its relatively stable demand provides a suitable context for assessing earnings quality. Secondary data from annual financial statements were analyzed using multiple linear regression on 205 firm-year observations obtained through purposive sampling. The findings indicate that leverage has no significant effect on earnings quality. In contrast, firm size has a significant positive effect, whereas profitability and operating activities have significant negative effects. Collectively, the independent variables significantly explain earnings quality, with an adjusted coefficient of determination of 20.7%. These results broaden empirical evidence on earnings quality within the Consumer Non-Cyclicals sector and provide useful considerations for investors, corporate managers, and other stakeholders when evaluating the credibility of reported earnings.
The Effect of Non-Debt Tax Shield and Corporate Tax Rate on Capital Structure in Healthcarecare Sector Companies Listed on the IDX Patma Ayu; Beby Hilda Agustin; Ahmad Yani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11981

Abstract

This research investigates how the non-debt tax shield and corporate tax rate shape a firm's capital structure. As a fundamental financial policy, capital structure determines the composition of financing sources employed to sustain corporate operations and long-term growth. Variations in both the non-debt tax shield and the corporate tax rate are regarded as influential determinants capable of altering financing decisions. A quantitative descriptive design was implemented, whereas multiple linear regression analysis in SPSS served to examine the associations among the investigated variables. Empirical findings indicate that the non-debt tax shield exerts a statistically significant influence on capital structure. In contrast, no meaningful effect was identified between the corporate tax rate and the firm's capital structure. The findings of this research are expected to be considered for management in formulating more optimal funding policies and for future researchers in developing research related to factors that affect capital structure.
Co-Authors Ahmad Yani Heskya Lintang Surya Andhini Imarotus Suaidah Patma Ayu