Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai variabel Moderasi pada Perusahaan Manufaktur
DOI:
https://doi.org/10.21009/japa.0501.11Keywords:
Earnings Quality, Liquidity, Leverage, Profitability, Company SizeAbstract
This study aims to analyze the influence of liquidity, leverage, and profitability on the quality of earnings, taking into account company size as a moderating factor. The study examined publicly listed food and beverage companies on the Indonesia Stock Exchange. During that period, we utilized a purposive sampling strategy to identify 53 enterprises in the sector. The data was subjected to moderated regression analysis using IBM SPSS 26 software. The results suggest that liquidity and leverage have a negative and statistically significant effect on the quality of earnings, while profitability has a positive and substantial influence. Moreover, research has shown that the size of the organization influences the relationship between liquidity, leverage, profitability, and profit quality. The study aims to provide management and business owners with valuable insights into profit quality analysis and enhancement, thereby attracting investor attention. Furthermore, these outcomes could influence suppliers and creditors' decisions to extend credit to the company, while investors may take them into account when making investment decisions.
References
Aji, G., Afa, A. N., Falah, Z. A., Lestari, A. H., & Andini, R. A. (2023). Effect Of Liquidity , Profitability , Company Size , And Leverage On Profit Quality In Sub-Sector Manufacturing Companies Automotive Period 2018-2022. Gemilang Jurnal Manajemen Dan Akuntansi, 3(2), 248–257. Http://Jurnal-Stiepari.Ac.Id/Index.Php/Gemilang/Article/View/500
Alqam, M. A., Owais, W. O., Ali, H. Y., & Hamshari, Y. M. (2022). Earnings Quality Determinants In The Jordanian Service Sector (The Financial Crisis During Corona Crisis). Cogent Business And Management, 9(1), 1–14. Https://Doi.Org/10.1080/23311975.2022.2137955
Anam, H., & Afrohah, A. (2020). The Effect Of Profit Growth, Firm Size, And Liquidity Of Earnings Quality. Jurnal Ekonomi Dan Manajemen, 14(2), 260–268. Https://Doi.Org/10.30650/Jem.V14i2.1316
Ariska, I. D. (2020). Pengaruh Profitabilitas, Leverage, Likuiditas Dan Komisaris Independen Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Perusahaan Liquid 45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2019). Artikel, Fakultas Ekonomi Dan Bisnis Universitas Isam Negeri Syarif Hidayatullah, 1–85.
Aryanto, S., Mukhzarudfa, M., Wiralestari, W., & Muhamat, A. A. (2023). An Analysis Of Factors That Affect Earnings Quality On Islamic Commercial Banks: The Case At Indonesia And Malaysia. Al-Uqud : Journal Of Islamic Economics, 7(1), 110–125. Https://Doi.Org/10.26740/Aluqud.V7n1.P110-125
Aziza, M., Zuhrotul Isnaini, & Lukman Effendy. (2022). PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA (Studi Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode 2018-2020). Jurnal Riset Akuntansi Aksioma, 21(2), 91–106. Https://Doi.Org/10.29303/Aksioma.V21i2.168
Azizah, V. N., & Asrori, A. (2022). Pengaruh Ukuran Perusahaan, Leverage, Dan Likuiditas Terhadap Kualitas Laba Dengan Profitabilitas Sebagai Variabel Moderating. Owner, 6(1), 1029–1042. Https://Doi.Org/10.33395/Owner.V6i1.712
Bawoni, Tri; Shodiq, M. J. (2020). Pengaruh Likuiditas, Alokasi Pajak Antar Periode Dan Komite Audit Terhadap Kualitas Laba. Prosiding Konferensi Ilmiah, 790–809.
Elma, E. F., & Nuswandari, C. (2020). Faktor Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur Tahun 2017-2019. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis, XX(October), 179–188.
Ghoffar, M. A., Nur, E., & Yuyeta, A. (2023). Firm Size , Pengaruh Leverage , Likuiditas , Investment Opportunity Set , Profitabilitas Terhadap Earnings Quality. 12, 1–14.
Hakim, M. Z., & Naelufar, Y. (2020). Analysis Of Profit Growth, Profitability, Capital Structure, Liquidity And Company Size Of Profit Quality. Jurnal Akademi Akuntansi, 3(1), 12. Https://Doi.Org/10.22219/Jaa.V3i1.10348
Herdina, T. A., Hadiwibowo, I., & Azis, M. T. (2023). Earnings Quality Determinants: Evidence From Transportation And Logistics Companies. Journal Of Auditing Finance And Forensic Accounting, 11(1), 49–66. Https://Www.Researchgate.Net/Publication/334366513
Hieu, P. M., & Quyen, N. Do. (2021). Earning Quality Measurements And Determinants: The Case Of Listed Firms In Vietnam. Journal Of Internasional Economics And Management, 21, 22=46.
Indriana, V., & Handayani, N. (2021). Pengaruh Leverage, Investment Opportunity Set (IOS) Dan Profitabilitas Terhadap Kualitas Laba. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–18.
Kepramareni, P., Pradnyawati, S. O., & Swandewi, N. N. A. (2021). Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019). WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 20(2), 170–178. Https://Doi.Org/10.22225/We.20.2.2021.170-178
Laoli, A. N., & Herawaty, V. (2019). Pengaruh Profitabilitas, Growth, Leverage, Operating Cycle Dan Prudence Terhadap Kualitas Laba Dengan Firm Size Sebagai Variabel Moderasi. Prosiding Seminar Nasional Cendekiawan, 2000, 1–7. Https://Doi.Org/10.25105/Semnas.V0i0.5828
Lestari, S. P. (2020). Pengaruh Profitabilitas, Pertumbuhan Laba, Leverage Dan Likuiditas Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderating.
Lestari, S. P., & Khafid, M. (2021). The Role Of Company Size In Moderating The Effect Of Profitability, Profit Growth, Leverage, And Liquidity On Earnings Quality ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 10(2), 9–16. Https://Doi.Org/10.15294/Aaj.V10i2.45939
Luas, C. O. A., Kawulur, A. F., & Tanor, L. A. . (2021). Pengaruh Likuiditas, Struktur Modal, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2017-2019. Jurnal Akuntansi Manado (JAIM), 2(2), 155–167. Https://Doi.Org/10.53682/Jaim.V2i2.1459
Lusiani, S., & Khafid, M. (2022). Pengaruh Profitabilitas, Sturktur Modal Dan Ukuran Perusahaan Terhadap Kualitas Laba Dengan Kepemilikan Manajerial Sebagai Variabel Moderating. Owner, 6(1), 1043–1055. Https://Doi.Org/10.33395/Owner.V6i1.719
Marpaung, E. I. (2019). Pengaruh Leverage, Likuiditas Dan Ukuran Perusahaan Sebagai Variabel Moderasi Terhadap Kualitas Laba. Journal Of Accounting, Finance, Taxation, And Auditing (JAFTA), 1(1), 1–14. Https://Doi.Org/10.28932/Jafta.V1i1.1524
Masruroh, D., & Apollo. (2023). The Effect Of Real Earning Management, Earning Quality, And Leverage On Company Performance With Company Age As A Moderation Variable. Journal Of Social Science (Joss), 2(1), 234–243. Https://Doi.Org/10.57185/Joss.V2i01.47
Pangesti, M. D., Sugiarti, & Siddiq, F. R. (2023). The Effect Of Leverage , Profitability , And Profit Growth On Earnings Quality. Journal Of Business And Information Systems, 5(2), 247–257.
Purnamasari, D., & Fachrurrozie. (2020). Accounting Analysis Journal The Effect Of Profitability, Leverage, And Firm Size On Earnings Quality With Independent Commissioners As Moderating Variable. Accounting Analysis Journal, 9(3), 173–178. Https://Doi.Org/10.15294/Aaj.V9i3.42067
Purnasari, N., Pasaribu, L., Pasaribu, V. A., & Indonesia, U. P. (2022). Profitability, Leverage, Company Size, And Net Working Capital’S Impact On Earnings Quality. Jurnal IPTEKS Terapan, 16(2), 266–274.
Puteri, M. K., & Trisnaningsih, S. (2022). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Corporate Social Responsibility (Csr) Terhadap Kualitas Laba. JIMAT : Jurnal Ilmiah Mahasiswa Akuntansi, 13(2), 485–493.
Putra, R. K., & Anwar, S. (2021). Faktor-Faktor Yang Mempengaruhi Kualitas Laba Dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Akuntansi Kompetif, Vol. 4(3), 226–234.
Qonita, D., Listiorini, L., & Novietta, L. (2022). Pengaruh Likuiditas, Leverage Dan Profitabilitas Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2022. JIKEM: Jurnal Ilmu Komputer, Ekonomi Dan Manajemen, 2(2), 2554–2576.
Restu P, D., Wijaya Z, R., & Tiswiyanti, W. (2022). Pengaruh Profitabilitas Dan Likuiditas Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Jambi Accounting Review (JAR), 3(1), 20–34. Https://Doi.Org/10.22437/Jar.V3i1.19289
Rykun, E. (2023). The Biggest Cases Of Accounting Fraud In 2022 And How You Can Protect Your Business. Fyle. Https://Www.Fylehq.Com/Blog/The-Biggest-Cases-Of-Accounting-Fraud-And-How-You-Can-Protect-Your-Business
Salma, N., & Riska, T. J. (2019). Pengaruh Rasio Leverage, Likuiditas, Profitabilitas Terhadap Kualitas Laba Perusahaan Makanan Minuman BEI. Competitive, 14(2), 84–95. Https://Doi.Org/10.36618/Competitive.V14i2.622
Saraswati, K. F. D., Merawati, L. K., & Munidewi, I. . B. (2020). Pengaruh Likuiditas , Leverage Dan Good Corporate Governance Terhadap Kualitas Laba. Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati, Vol.15(2), 79–89. Https://Repository.Uinjkt.Ac.Id/Dspace/Handle/123456789/56780
Sejati, F. R., Sutisman, E., Pertiwi, D., Ponto, S., & Syamsuddin, N. H. (2021). Dampak Rasio Keuangan Dan Ukuran Perusahaan Terhadap Kualitas Laba. PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis), 2(2), 304–314.
Septiana, G., & Desta, D. (2021). Pengaruh Leverage, Ukuran Perusahaan Dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Bina Bangsa Ekonomika, 14(2), 372–380. Https://Doi.Org/10.46306/Jbbe.V14i2.91
Siagian, P., Amalia, A., & Lusianah, L. (2022). Determinants Of Good Corporate Governance, Firm Size, Profitability, And Leverage On Earning Quality. Journal Of Applied Finance & Accounting, 9(2), 53–61. Https://Doi.Org/10.21512/Jafa.V9i2.8159
Wardani, D. K., & Anggrenita, V. (2022). Pengaruh Likuiditas Dan Persistensi Laba Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Juremi: Jurnal Riset Ekonomi, 2(2), 225–236. Https://Doi.Org/10.53625/Juremi.V2i2.3310
Wijoyo, A., & Hidajat, N. C. (2022). Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019-2021. Jurnal Bina Akuntansi, 10(1), 165–186. Https://Doi.Org/10.52859/Jba.V10i1.294
Yanto, S. (2021). Peranan Earning Management, Intensitas Modal, Leverage, Dan Gcg Terhadap Kualitas Laba. COMPETITIVE Jurnal Akuntansi Dan Keuangan, 5(1), 36. Https://Doi.Org/10.31000/Competitive.V5i1.3085
Yanto, S., & Metalia, D. (2021). Pengaruh Earning Management, Intensitas Modal, Leverage, Dan Komisaris Independen Terhadap Kualitas Laba (Pada Perusahaan Indeks LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017). Journal Of Accounting Science And Technology, 1(1), 60–74.
Zatira, D., Sifah, H. N., & Erdawati, L. (2020). Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, Dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Food And Beverage Yang Terdaftar Di BEI Periode 2013-2019. Prosiding Konferensi Nasional Ekonomi Dan Akuntansi (KNEMA), 1177, 2–14.
