Pengaruh Ukuran Perusahaan, Likuiditas dan Leverage terhadap Kualitas Laba pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia

Abstract

Profits listed in the financial statements are important information for stakeholders and shareholders in making decisions. This research was conducted to analyze the effect of firm size, liquidity and leverage on earnings quality. The object of research in this study is the consumer goods industry sector companies that listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method based on certain criteria. The form of research used is associative research. The data analysis technique used is the classical assumption test, multiple linear analysis, feasibility test model and hypothesis testing. The results showed that firm size and liquidity had a positive effect on earnings quality and leverage had no effect on earnings quality.

Keywords : firm size, liquidity, leverage, earnings quality