THE EFFECT OF PROFITABILITY, PROFIT GROWTH, LEVERAGE, AND MANAGERIAL OWNERSHIP ON EARNINGS QUALITY WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE (Case Study of Banking Companies Listed on the Indonesia Stock Exchange 2021-2024)

Rahmawati, Riska Putri (2025) THE EFFECT OF PROFITABILITY, PROFIT GROWTH, LEVERAGE, AND MANAGERIAL OWNERSHIP ON EARNINGS QUALITY WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE (Case Study of Banking Companies Listed on the Indonesia Stock Exchange 2021-2024). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of profitability, profit growth, leverage, and managerial ownership on earnings quality, with capital structure as a moderating variable, in banking companies listed on the Indonesia Stock Exchange between 2021 and 2024. The method used in this study is a quantitative approach. The data analyzed are secondary, namely annual financial reports obtained through purposive sampling, resulting in a sample of 45 companies over a four-year study period. To analyze the data, multiple linear regression and Moderate Regression Analysis (MRA) were applied using IBM SPSS Statistics 24 software. The results of this study indicate that profitability, profit growth, and leverage have a significant positive effect on earnings quality, while managerial ownership exhibits a significant negative effect on earnings quality. Furthermore, capital structure is proven to moderate the effect of leverage on earnings quality, but it fails to moderate the effect of managerial ownership. Keywords: Profitability, Profit Growth, Leverage, Managerial Ownership, Earnings Quality, Capital Structure.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Kata Kunci; Profitabilitas, Pertumbuhan Laba, Leverage, Kepemilikan Manajerial, Kualitas Laba, Struktur Modal
Subjects: A Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RAHMAWATI PUTRI RISKA
Date Deposited: 09 Oct 2025 06:29
Last Modified: 09 Oct 2025 06:29
URI: http://eprint.unipma.ac.id/id/eprint/5191

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