PENGARUH KONSERVATISME AKUNTANSI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP  KUALITAS LABA:  (Penelitian Pada Sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI)  Periode 2017-2021)

Anggita Viesta

Authors

Anggita Viesta Universitas Kuningan

Keywords:

Accounting Conservatism, Firm Size, Leverage, Earnings Quality

Abstract

This study aims to prove empirical facts that can explain the effect of accounting conservatism, firm size, and leverage on the earnings quality listend on Indonesia Stoct Exchange (IDX) for the 2017-2021 period. The population in this study are all infrastructure companies that have been listed on the IDX for the 2017-2021 period. This research method used purposive sample, obtained samples according to predetermined criteria and obtained from data 32 companies. The method used in this research is a descriptive method and a verification method in a quantitative approach. This study uses a panel data regression analysis model using eviews 9.0. The results of the study concluded that Accounting Conservatism has a positive and significant effect on Earnings Quality. Firm Size has a positive and significant effect on Earnings Quality. Leverage has a positive and significant effect on earnings quality. and simultaneously Accounting Conservatism, Firm Size, and Leverage have a positive effect on Earnings Quality.

Keywords: Accounting Conservatism, Firm Size, Leverage, Earnings Quality.

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Referensi Website

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www.idn.co.id