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Putri Meiliana, Nadya
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KUALITAS LABA PADA SEKTOR INFRASTRUKTUR KONTRUKSI BANGUNAN DAN JASA TELEKOMUNIKASI NIRKABEL DITINJAU DARI STRUKTUR MODAL DAN UKURAN PERUSAHAAN Faisal, Yusuf; Putri Meiliana, Nadya
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.350

Abstract

Purpose: This study aims to determine the effect of Capital Structure and Company Size on Earnings Quality  Design/methodology/approach: This research uses quantitative data, the sample in this research is infrastructure sector companies in the building construction and wireless telecommunications services sub-sectors listed on the Indonesia Stock Exchange in the 2018 – 2022 period, totaling 13 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.  Findings: The results of this study indicate that the Capital Structure variable has a positive and statistically insignificant effect on Earnings Quality, the Company Size variable has a positive and statistically insignificant effect on Earnings Quality. Originality/value: This research discusses Profit Quality and other factors such as Capital Structure and Company Size which focuses on infrastructure sector companies in the building construction and wireless telecommunications services sub-sectors.