CD Skripsi
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023
ABSTRACT
This study aims to examine the effect of leverage, profitability, and company size on earnings quality. The population is this study are automotive sub sector manufacturing companies listed on the Indonesia Stock Exchange for the
2020-2023 period and a sample of 56 from 14 companies was obtained using the purposive sampling method. This study uses quantitative data and this study uses secondary data obtained from the website www.idx.co.id and the company’s annual report. The data analysis method used is multiple linear regression analysis. The program used in this study uses SPSS 27 software. The results of this study indicate that leverage has no effect on earnings quality, profitability had an effect on earnings quality, and company size had an effect on earnings quality.
Keywords: Leverage, Profitability, Company Size, Earnings Quality
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