Pengaruh Auditor Size, Audit Tenure, Audit Specialization, Firm Size dan Leverage Terhadap Earning Quality (Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2025)

Mey Beta Risma Sihombing (Universitas Palangka Raya)
Tatik Zulaika (Universitas Palangka Raya)
Christian Ether (Universitas Palangka Raya)
Agus Kubertein (Universitas Palangka Raya)

Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 4 No. 4 (2026): November 2026 In Press

This study aims to analyze the effect of Auditor Size, Audit Tenure, Audit Specialization, Firm Size, and Leverage on Earnings Quality in banking companies listed on the Indonesia Stock Exchange (IDX) in 2021–2025. The research method used in this study is a quantitative method. The data used are secondary data obtained from the official financial statements and annual reports of the sampled companies through the official IDX website. Data processing and analysis were conducted using SPSS software. The results of this study indicate that, partially, Auditor Size, Audit Tenure, and Audit Specialization have a positive and significant effect on Earnings Quality. Firm Size has a negative effect on Earnings Quality, indicating that the larger the company, the more complex its operational activities, which may increase the risk of earnings management practices. Meanwhile, Leverage has no effect on Earnings Quality, indicating that earnings quality is not solely determined by the company's financing structure but is also influenced by other factors, such as audit quality, corporate governance, and internal control.