Pengaruh BTD, IOS, Dan Struktur Modal Terhadap Kualitas Laba Pada Sektor Consumer Non-Cyclicals

Giawan Nur Fitria (Universitas Mercu Buana)
Mita Amelia (Universitas Mercu Buana)

JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK

This quantitative research examines the influence of BTD, IOS, and Capital Structure on Earnings Quality. It uses secondary data from the annual reports of consumer no- cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The purposive sampling method was used to obtain a sample of 170 samples, by analyzing a multiple linear regression model. This research study revealed that BTD and Capital Structure did not have a significant effect on Earnings Quality. Meanwhile, IOS had a significant negative effect on Earnings Quality.