THE INFLUENCE OF FIRM SIZE AND PROFITABILITY ON EARNINGS QUALITY (Case Study of Infrastructure, Utilities, and Transportation Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021)

Istifara Miftachulia Firdaus (East Java “Veteran” National Development University)
Sri Trisnaningsih

International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023

This research was conducted to find out and analyze the effect of firm size and profitability on earnings quality with case studies on companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2019-2021. This study used purposive sampling a sampling technique and obtained 30 companies that passed the criteria to obtain 90 data. The data analysis technique in this study used multiple linear regression which was processed using the SPSS 25 program. The results of this study indicated that company size is a proxy by LN.TA had an effect on earnings quality and profitability proxy by ROA affected earnings quality.