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The Role of Company Size in Moderating the Effect of Profitability, Profit Growth, Leverage, and Liquidity on Earnings Quality

Accounting Analysis Journal · Vol. 10 No. 2 (2021) · hlm. 86–93

DOI
10.15294/aaj.v10i2.45939
ISSN
2502-6216, 2252-6765
Terbit
2021-08-20
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to determine the effect of profitability, earnings growth, leverage, and liquidity on earnings quality with company size as a moderating variable. The population in this study was 65 property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The sample selection used a purposive sampling technique and selected 44 companies with 132 units of analysis. The analysis techniques used descriptive statistical analysis, inferential analysis, and moderated regression analysis. The results showed that leverage and liquidity had a positive effect on earnings quality. While profitability and earnings growth have no effect on earnings quality. Company size is able to weaken the effect of profitability, leverage, and liquidity on earnings quality. The conclusion of this study is that the quality of the company’s earnings will increase if the company can maintain the level of leverage and the level of company liquidity. However, the quality of company earnings will decrease when the size of the company is large and affects the company’s leverage and liquidity on the quality of the company’s earnings. Keywords: Profitability; Profit Growth; Leverage; Liquidity; Profit Quality; Company Size

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  • State University of Semarang
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Rusdarti RusdartiAfiliasi tidak diketahui3
Agus WahyudinAfiliasi tidak diketahui3
Indah AnisykurlillahAfiliasi tidak diketahui2
Linda AgustinaAfiliasi tidak diketahui2
Joko WidodoAfiliasi tidak diketahui2
Achmad SlametAfiliasi tidak diketahui2
Arief YuliantoState University of Semarang2
Amin PujiatiAfiliasi tidak diketahui2
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAfiliasi tidak diketahui1
Noviana Bekti LestariAfiliasi tidak diketahui1
Niswatun HasanahAfiliasi tidak diketahui1
Abiprayasa Kawiswara Weko HartoyoAfiliasi tidak diketahui1
Rida AndriyaniAfiliasi tidak diketahui1
Eloking Surya Sekar MahardikaAfiliasi tidak diketahui1
Fani KarinaAfiliasi tidak diketahui1
Ria AniktiaAfiliasi tidak diketahui1
Umi HanifahSebelas Maret University1
Lucky Tio MonikaAfiliasi tidak diketahui1
Eko Marliyana MarliyanaAfiliasi tidak diketahui1
Yanuar Dwi PurnomoAfiliasi tidak diketahui1
Ade Dwi SuryaniAfiliasi tidak diketahui1
Atiyah Nima FaradisaAfiliasi tidak diketahui1
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Hanapi AtmajaAfiliasi tidak diketahui1
Luluk MasrurohAfiliasi tidak diketahui1
Dewi Liesnoor SetyowatiState University of Semarang1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Role of Company Size in Moderating the Effect of Profitability, Profit Growth, Leverage, and Liquidity on Earnings Quality</dc:title>
	<dc:creator>Lestari, Siska Puji</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of profitability, earnings growth, leverage, and liquidity on earnings quality with company size as a moderating variable. The population in this study was 65 property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The sample selection used a purposive sampling technique and selected 44 companies with 132 units of analysis. The analysis techniques used descriptive statistical analysis, inferential analysis, and moderated regression analysis. The results showed that leverage and liquidity had a positive effect on earnings quality. While profitability and earnings growth have no effect on earnings quality. Company size is able to weaken the effect of profitability, leverage, and liquidity on earnings quality. The conclusion of this study is that the quality of the company’s earnings will increase if the company can maintain the level of leverage and the level of company liquidity. However, the quality of company earnings will decrease when the size of the company is large and affects the company’s leverage and liquidity on the quality of the company’s earnings.
Keywords: Profitability; Profit Growth; Leverage; Liquidity; Profit Quality; Company Size</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-08-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/45939</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i2.45939</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 2 (2021): July; 86-93</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/45939/19824</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>