The Effect of Profit Growth, Capital Structure, and Investment Opportunity Set on Profit Quality with Firm Size as a Moderating Variable (Empirical Study of Manufacturing Companies in the Consumption Goods Industry Sector Listed on the IDX in 2017 – 2021)

Maryati Maryati, Muhyarsyah Muhyarsyah

Abstract


This study is to empirically test the effect of profit growth, capital structure, and investment opportunity sets on earnings quality which is moderated by company size in manufacturing companies in the consumer goods sector listed on the IDX from 2017 to 2021. Purposive sampling was used in the sample selection method of this study with the sample obtained, namely 26 companies with a total of 130 data observations. Panel regression data analysis in statistical calculations with the help of Eviews12 was used in this study. Based on the results of the output of Eviews12 the conclusion of the hypothesis test stated that profit growth and capital structure do not affect earnings quality. While the investment opportunity set affects the quality of earnings. After being moderated by company size, the results show that company size is not proven to moderate the effect of profit growth and capital structure on earnings quality, while company size is proven to be able to moderate the effect of investment opportunities on earnings quality.


Keywords


earning quality; profit growth; capital structure; investment opportunity set; firm size

Full Text:

PDF

References


Abidin, Jaenal. (2022). Pengaruh Struktur Modal, Pertumbuhan Laba Terhadap Kualitas Laba Dan Ukuran Perusahaan Sebagai Variabel Moderasi. Owner: Riset & Jurnal Akuntansi Volume 6 Nomor 1, Januari 2022. DOI : https://doi.org/10.33395/owner.v6i1.676

Afiezan, A., et.al. (2020). The Effect of Free Cash Flow, Company Size, Profitability and Liquidity on Debt Policy for Manufacturing Companies Listed on IDX in 2016-2019 Periods. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (4): 4005-4018.

Al-vionita, Nadila & Asyik, Nur. (2020). Pengaruh Struktur Modal, Investment Opportunity Set (Ios), Dan Pertumbuhan Laba Terhadap Kualitas Laba. Jurnal Ilmu dan Riset Akuntansi: Volume 9, Nomor 1, Januari 2020.

Anggrainy, Linda. (2019). Pengaruh Struktur Modal, Pertumbuhan Laba, Kualitas Audit, Dan Ukuran Perusahaan Terhadap Kualitas Laba. Jurnal Ilmu dan Riset Akuntansi : Volume 8, Nomor 6, Juni 2019.

Arisonda, R. (2018). Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba, Ukuran Perusahaan, dan Investment Opportunity Set (IOS) terhadap Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Advance, 5(2), 42-47.

Hakim, M. Z., & Abbas, D. S. (2019). Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, Investment Opportunity Set (IOS), dan Profitabilitas terhadap Kualitas Laba. Jurnal Akuntansi dan Keuangan, 3(2), 26-51.

Hidayat, I., & Utami, R. (2022). The Effect Of Investment Opportunity Set, Institutional Ownership, And Company Size On The Quality Of Earnings On Companies Listed On The Indonesia Stock Exchange (Period 2018-2020). AJAR, 5(01), 60-89. https://doi.org/https://doi.org/10.35129/ajar.v5i01.271

Katharina, N., et.al. (2021). Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4 (2): 2241-2256.

Lusiana, Siti & Khafid, Muhammad. (2022). Pengaruh Profitabilitas, Sturktur Modal Dan Ukuran Perusahaan Terhadap Kualitas Laba Dengan Kepemilikan Manajerial Sebagai Variabel Moderating. Owner: Riset & Jurnal Akuntansi Volume 6 Nomor 1, Januari 2022. DOI : https://doi.org/10.33395/owner.v6i1.719.

Saleh, A., Dalimunthe, A.H., and Lubis, F.H. (2019). Development of Banking CSR Model for Community Empowerment Slum Area in Medan City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 2 (3): 39-50.

Syawaluddin, dkk. (2019). Pengaruh Struktur Modal, Likuiditas, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi UM.Buton.

Tanjung, Putri Renalita Sutra. (2019). Pengaruh, Debt To Equity Ratio, Likuiditas Dan Investment Opportunity Set (Ios) Terhadap Kualitas Laba. Jurnal Ekonomi dan Publik Vol. 15 No. 2 Agustus 2019.




DOI: https://doi.org/10.33258/birci.v6i2.7535

Article Metrics

Abstract view : 4 times
PDF - 3 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.