THE INFLUENCE OF FIRM SIZE AND PROFITABILITY ON EARNINGS QUALITY
(Case Study of Infrastructure, Utilities, and Transportation Sector Companies Listed on the Indonesia Stock Exchange in 2019 2021)

THE INFLUENCE OF FIRM SIZE AND PROFITABILITY ON EARNINGS QUALITY
(Case Study of Infrastructure, Utilities, and Transportation Sector Companies Listed on the Indonesia Stock Exchange in 2019 2021)

Firm size, profitability, and earnings quality

This research is based on the phenomenon that occurred at PT. Garuda Indonesia (GIAA) carried out financial shenanigans because it admitted fictitious income which made the quality of earnings worse so investors hesitated in investing and decreased funding. This study uses companies in the infrastructure, utilities, and transportation sectors listed on the IDX because these sectors have an important role in accelerating the process of economic growth. This research was conducted to find out and analyze the effect of firm size and profitability on earnings quality with case studies on companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2019 2021. This study used purposive sampling a sampling technique and obtained 30 companies that passed the criteria to obtain 90 data. The data analysis technique in this study used multiple linear regression which was processed using the SPSS 25 program. The results of this study indicated that firm size is a proxy by logarithm natural total assets had an effect on earnings quality and profitability proxy by ROA affected earnings quality.

Istifara Miftachulia Firdaus1, Sri Trisnaningsih2

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2023

peri irawan

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