Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Kualitas Laba pada Bank BUMN Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024

Marshanda Bella Ramadhany (Universitas 45 Surabaya)
H. Achmad Daengs (Universitas 45 Surabaya)

Jurnal Mahasiswa Manajemen dan Akuntansi
Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi

This study aims to determine and analyze the effects of firm size, leverage, and profitability on earnings quality in state-owned banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employs a quantitative method with descriptive and verification approaches. The sample was selected using purposive sampling, consisting of four state-owned banks: PT Bank Mandiri (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Tabungan Negara (Persero) Tbk. With a four-year observation period, a total of 16 observations were obtained. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination with the assistance of SPSS version 26. The results indicate that, partially, firm size and profitability have a positive and significant effect on earnings quality, while leverage has no significant effect on earnings quality. Simultaneously, firm size, leverage, and profitability have a significant effect on earnings quality.