Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba

Fajar Rina Sejati (Universitas Yapis Papua)
Entar Sutisman (Universitas Yapis Papua)
Dian Pertiwi (Universitas Yapis Papua)
Sahrul Ponto (Universitas Yapis Papua)
Nurul Hidayah Syamsuddin (Universitas Yapis Papua)

Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Vol. 2 No. 2 (2021): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis

The purpose of this study was to examine the effects of the leverage, profitability and company size on earnings quality. The sample of this study was using 11 companies in the property, real estate and building contruction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverange and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positiveeffect on earnings quality.