Dampak Liquiditas, Pertumbuhan Laba dan Struktur Modal terhadap Kualitas Laba Perusahaan: Studi Perusahaan Anifaktur di Bursa Efek Indonesia (BEI)

Juwita, Ria Ratna
Detak Prapanca
Misti Hariasih

BUDGETING : Journal of Business, Management and Accounting
Vol. 7 No. 3 (2026): BUDGETING : Journal of Business, Management and Accounting

This research aims to analyze the impact of liquidity, earnings growth, and capital structure on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data consisting of annual financial reports of manufacturing companies during the period from 2019 to 2022. Data collection was carried out using purposive sampling method, with a total sample of 18 companies. The data analysis method used is panel regression with the Fixed Effect Model approach. The results show that liquidity, earnings growth, and capital structure have a significant positive impact on the earnings quality of manufacturing companies in the IDX.   Keywords: Capital Structure, Liquidity, Profit Growth, and Quality of Company Profits.