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All Journal EKONOMIS : Journal of Economics and Business Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Locus Penelitian dan Pengabdian Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Worksheet : Jurnal Akuntansi Fleksibel: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi
Mulyandini, Vita Citra
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Aerospace Engineering Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Pengaruh Firm Size dan Capital Structure terhadap Earning Quality: Studi pada Perusahaan Farmasi yang Terdaftar di BEI (2019–2023) Maulana, Rizky Akbar; Mulyandini, Vita Citra
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2683

Abstract

This study aims to examine the effect of firm size and capital structure on earnings quality in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This study uses a quantitative approach with a causal-comparative design. The sample was selected using a purposive sampling technique, and 10 companies with data spanning five years were obtained. Data were analyzed using multiple linear regression. The results show that simultaneously, firm size and capital structure variables do not significantly influence earnings quality in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This finding suggests that in the context of the pharmaceutical subsector, firm size and capital structure are not strong enough to explain variations in earnings quality, so exploration of other more relevant variables is needed.
Co-Authors Adi, Patria Prasetio Adi, Patria Prasetyo Adzany, Sarah Amalia, Anisa Dwi Anggionaldi, Muhammad Azzahra, Fadhila Eka Yulianti Lestari, Dwi Indah Maulana, Rizky Akbar Natita , endi Kusuma Nurjanah, Tria Siti Pertiwi, Ajeng Risvila, Lia Saputra, Ali Rahman Reza Vicky Dzaky Cahaya Putra