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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) · pp. 86–93

DOI
10.15294/aaj.v10i2.45939
ISSN
2502-6216, 2252-6765
Published
2021-08-20
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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

Collaboration network of the authors

40 authors · 60 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Universitas Media Nusantara Citra
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rusdarti RusdartiAffiliation unknown3
Agus WahyudinAffiliation unknown3
Indah AnisykurlillahAffiliation unknown2
Linda AgustinaAffiliation unknown2
Joko WidodoAffiliation unknown2
Achmad SlametAffiliation unknown2
Arief YuliantoUniversitas Media Nusantara Citra2
Amin PujiatiAffiliation unknown2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAffiliation unknown1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Abiprayasa Kawiswara Weko HartoyoAffiliation unknown1
Rida AndriyaniAffiliation unknown1
Eloking Surya Sekar MahardikaAffiliation unknown1
Fani KarinaAffiliation unknown1
Ria AniktiaAffiliation unknown1
Umi HanifahAffiliation unknown1
Lucky Tio MonikaAffiliation unknown1
Eko Marliyana MarliyanaAffiliation unknown1
Yanuar Dwi PurnomoAffiliation unknown1
Ade Dwi SuryaniAffiliation unknown1
Atiyah Nima FaradisaAffiliation unknown1
Eka Deny PrihastomoAffiliation unknown1
Fita Kartika BuanaAffiliation unknown1
Ulfi Nihayah FitriyaniAffiliation unknown1
Hidayatul KhasanahAffiliation unknown1
Milla SeptianaAffiliation unknown1
Devi SoniaAffiliation unknown1
Vivi Ayuning TyasAffiliation unknown1
Ayu SuryaniAffiliation unknown1
Abdul KodirAffiliation unknown1
IstichomahwatiAffiliation unknown1
Hanapi AtmajaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (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>