Managerial Entrenchment Memoderasi Hubungan Capital Structure, Asimetri Informasi dan Konservatisme Akuntansi dengan Kualitas Laba

Arifin Billah (Program Studi Magister Akuntansi, Program Pascasarjana, Universitas Pamulang, Tangerang Selatan)
Holiawati H (Program Studi Magister Akuntansi, Program Pascasarjana, Universitas Pamulang, Tangerang Selatan)
Nofryanti N (Program Studi Magister Akuntansi, Program Pascasarjana, Universitas Pamulang, Tangerang Selatan)

Socius: Social Sciences Research Journal
Vol 4, No 2 (2026): September 2026

This study aims to examine the effect of capital structure, information asymmetry, and accounting conservatism on earnings quality and to investigate the role of managerial entrenchment as a moderating variable. This study employed an associative quantitative approach using secondary panel data. The population consisted of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling, resulting in 20 companies with a total of 100 observations. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that capital structure and information asymmetry have no significant effect on earnings quality, whereas accounting conservatism has a positive effect on earnings quality. Furthermore, managerial entrenchment has no significant effect on earnings quality and is unable to moderate the relationship between capital structure, information asymmetry, and accounting conservatism and earnings quality. Therefore, earnings quality in food and beverage subsector companies is influenced more by the implementation of accounting conservatism than by capital structure, information asymmetry, or managerial entrenchment.