Agregat: Jurnal Ekonomi dan Bisnis
Vol. 8 No. 1 (2024)

The Influence of Profitability, Accounting Conservatism, and Leverage on Earnings Quality with Company Size as The Moderating Variable

Jennifer, Miranda (Unknown)
Fahmi, Muhammad (Unknown)
Rusmita, Sari (Unknown)

Article Info

Publish Date
19 Sep 2024

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.

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Journal Info
Agregat: Jurnal Ekonomi dan Bisnis
Website

Abbrev

agregat

Publisher

Universitas Muhammadiyah Prof. Dr. Hamka

Subject

Economics, Econometrics & Finance

Description

Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. Agregat: Jurnal Ekonomi dan Bisnis ...