PENGARUH UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KUALITAS LABA

Abstract

This study aims to investigate the influence of company size and liquidity on earnings quality. The population of this research consists of food and beverage companies listed on the Indonesia Stock Exchange during the period 2019-2022. The research sample comprises 15 companies selected using purposive sampling technique. Data were analyzed using Multiple Linear Regression. Based on hypothesis testing using the t-test, it is concluded that company size does not have a significant effect on earnings quality, while liquidity significantly affects earnings quality. Based on the F-test, it is concluded that both company size and liquidity simultaneously have a significant effect on earnings quality. According to the coefficient of determination (R²), 14.7% of the variance in earnings quality is influenced by company size and liquidity, while the remaining 85.3% is affected by other variables not examined in this study.