Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai variabel Moderasi pada Perusahaan Manufaktur
Abstract
The purpose of this study is to analyze the influence of Liquidity, Leverage, and Profitability on Earnings Quality, with Company Size as a moderating variable. This research was conducted on food and beverage sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Purposive sampling was used as a sampling technique, with 53 selected companies from all food and beverage sector companies listed on the Indonesia Stock Exchange for that period. The data in this study were processed using moderated regression analysis with the IBM SPSS 26 software program. The results of this study show that liquidity and leverage have a negative and significant effect on earnings quality, while profitability has a positive and significant effect on earnings quality. Additionally, company size can moderate the effect of liquidity, leverage, and profitability on earnings quality. It is hoped that the results of this research will provide an overview for management and company owners to evaluate and improve the quality of company profits, attracting investors' interest in investing their capital. Furthermore, these findings may impact suppliers and creditors in making decisions regarding providing credit to the company, and investors may consider them when making investment decisions.
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