Universitas Bhayangkara Jakarta Raya

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Hidayat, Dr Wastam Wahyu Can Leverage intervening, Capital Structure, Firm Size to Earning Quality in Company Indonesia. WSEAS TRANSACTIONS on BUSINESS and ECONOMICS. (Unpublished)

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Abstract

The purpose of this study is to determine how capital structure and firm size affect earnings quality. The selection process used purposive sampling with 68 companies according to the research criteria for 3 years so the total sample used was 204. Secondary data was collected from annual financial report sources for 2021-2023, and hypothesis testing using Smart Partial Least Square (PLS). The results of the study are: Capital structure does not affect earnings quality Firm Size affects earnings quality, capital structure and Firm Size affect leverage, leverage does not affect earnings quality, Capital structure does not affect Earnings Quality with Leverage as an intervening, and Firm Size does not affect earnings quality with Leverage as an intervening. Earnings Quality cannot be influenced by Leverage either directly or indirectly, so Leverage is not a determinant of Earnings Quality.

Item Type:	Other
Subjects:	Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Magister Akuntansi
Depositing User:	Wastam Wahyu Hidayat
Date Deposited:	05 Dec 2025 07:40
Last Modified:	05 Dec 2025 07:40
URI:	http://repository.ubharajaya.ac.id/id/eprint/37125

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