Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba

  • Fajar Rina Sejati Universitas Yapis Papua
  • Entar Sutisman Universitas Yapis Papua
  • Dian Pertiwi Universitas Yapis Papua
  • Sahrul Ponto Universitas Yapis Papua
  • Nurul Hidayah Syamsuddin Universitas Yapis Papua
Keywords: Leverage, Profitability, Liquidity, Company Size, Earning Quality

Abstract

The purpose of this study was to examine the effect of leverage, profitability, liquidity, and company size on earnings quality. The sample of this study was using 11 companies in the   property, real estate & building construction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverage and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positive effect on earnings quality.

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Published
2021-11-13
How to Cite
Sejati, F., Sutisman, E., Pertiwi, D., Ponto, S., & Syamsuddin, N. (2021). Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba. PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis), 2(2), 119-130. https://doi.org/10.51135/PublicPolicy.v2.i2.p119-130