PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024)

AYUNINGTYAS, DIAH (2026) PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to empirically examine the effect of capital structure, earnings growth, and liquidity on earnings quality, with firm size as a moderating variable, in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The method used in this study is a quantitative approach. The data used are secondary, sourced from financial statements and annual reports. Purposive sampling was used to obtain 60 companies within a five-year study period. Data analysis techniques used were multiple linear regression and Moderate Regression Analysis (MRA), processed using IBM SPSS Statistics version 26. The results of this study indicate that capital structure has a negative and significant effect on earnings quality, while earnings growth and liquidity do not significantly influence earnings quality. Firm size does not moderate the effects of capital structure, earnings growth, and liquidity on earnings quality.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Capital Structure; Earnings Growth; Liquidity; Earnings Quality; Firm Size
Subjects: A Social Sciences > HB Economic Theory
A Social Sciences > HC Economic History and Conditions
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DIAH AYUNINGTYAS DIAH
Date Deposited: 25 Sep 2026 06:22
Last Modified: 25 Sep 2026 06:22
URI: http://eprint.unipma.ac.id/id/eprint/9806

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