Factors Affecting Earnings Quality in Manufacturing Companies
DOI:
https://doi.org/10.55927/fjbes.v2i4.672Kata Kunci:
Earnings Quality, Profitability, Leverage, Firm Size, Ownership StructureAbstrak
This study investigates how profit growth, profitability, liquidity, leverage, firm size, and ownership relate to earnings quality, building on Alvin & Susanto (2022) by adding three predictors. The population comprises manufacturing firms listed on the Indonesia Stock Exchange between 2021 and 2023. A purposive sampling procedure narrowed this to 91 companies, generating 250 firm-year observations analyzed through multiple regression in SPSS. Results indicate that profitability, leverage, firm size, managerial ownership, and institutional ownership significantly affect earnings quality, while profit growth and liquidity show no significant effect. These findings imply that larger, better-governed, and more concentrated ownership firms tend to report higher-quality earnings, offering insights for investors and regulators.
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