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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Agregat: Jurnal Ekonomi dan Bisnis Sebatik AKURASI: Jurnal Riset Akuntansi dan Keuangan ABDI EQUATOR Jurnal Akuntansi, Keuangan dan Perpajakan
Sari Rusmita
Unknown Affiliation
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Agregat: Jurnal Ekonomi dan Bisnis

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The Influence of Profitability, Accounting Conservatism, and Leverage on Earnings Quality with Company Size as The Moderating Variable Jennifer, Miranda; Fahmi, Muhammad; Rusmita, Sari
Agregat: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol8.i1/15503

Abstract

Profit information provides the needs for stakeholders in assesing management’s success and company’s profit targets. This research intends to examine the influence of profitability, accounting conservatism, and leverage on earnings quality, also the moderating role of company size. The study object was conducted at Non-Cyclical Consumer Companies on the BEI from 2018-2022. The research method uses moderated regression analysis using Eviews version 10. The test results show that profitability and accounting conservatism negatively impact earnings quality, while leverage has no effect. Company size is unable to play the moderating role to affect profitability, accounting conservatism, and leverage on earnings quality.
Co-Authors Dzikri, Abu Hannan Elbawati, Anjula Haryono Haryono Helmi, Syarif M. Ikhsan, Syarbini Indra, Sukma Jennifer, Miranda Kristiani, Vincentia Sekar Ganjur Woro Lasmi, Sri Muhammad Fahmi Rio Laksamana Sukma Indra