PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

Nabil Ikram; Muhammad Fahmi; Ayu Umyana

doi:10.30656/jak.v13i2.12108

Authors

Nabil Ikram Universitas Tanjungpura
Muhammad Fahmi Universitas Tanjungpura
Ayu Umyana Universitas Tanjungpura

DOI:

https://doi.org/10.30656/jak.v13i2.12108

Abstract

This study aims to examine the effect of profitability, leverage, and firm size on earnings quality, as well as the moderating role of independent commissioners in technology sector companies listed on the Indonesia Stock Exchange for the period 2021–2025. The sample consists of 20 companies with 86 observations after outlier treatment. Data were analyzed using Moderated Regression Analysis (MRA) with Panel EGLS. The results show that profitability (ROA) and leverage (DAR) have a significant positive effect on earnings quality, while firm size has no significant effect. Independent commissioners are not proven to moderate the relationship between the independent variables and earnings quality, but have a direct positive effect on earnings quality.

Keywords: earnings quality; profitability; leverage; firm size; independent commissioner

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