Pengaruh Pertumbuhan Laba, Ukuran Perusahaan, Leverage, dan Kualitas Audit terhadap Kualitas Laba pada Perusahaan Sektor Barang Konsumen Primer yang terdaftar di BEI Periode 2023-2025

Kesuma, Marcellino (2026) Pengaruh Pertumbuhan Laba, Ukuran Perusahaan, Leverage, dan Kualitas Audit terhadap Kualitas Laba pada Perusahaan Sektor Barang Konsumen Primer yang terdaftar di BEI Periode 2023-2025. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective – This study aims to obtain empirical evidence regarding the effect of earnings growth, firm size, leverage, and audit quality on earnings quality in primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2023–2025 period. Design/Methodology/Approach – This study employs a quantitative method. The sample was selected using a purposive sampling technique, resulting in 76 companies with a total of 228 observations over a 3-year observation period, and after outlier data treatment, a final total of 186 observations were analyzed. Data analysis was conducted using panel data regression with EViews 9 software, and the selected estimation model was the Fixed Effect Model (FEM). Findings – The results indicate that earnings growth has a negative and significant effect on earnings quality. Firm size also has a negative and significant effect on earnings quality. Conversely, leverage has a positive and significant effect on earnings quality, and audit quality also has a positive and significant effect on earnings quality. Simultaneously, earnings growth, firm size, leverage, and audit quality have a significant effect on earnings quality. The Adjusted R-Squared value of 0.464389 indicates that 46.44% of the variation in earnings quality can be explained by earnings growth, firm size, leverage, and audit quality, while the remaining 53.56% is explained by other factors outside the research model. Originality/Value – This study examines earnings quality and its determinants within the primary consumer goods sector during the post-pandemic recovery period (2023–2025). Earnings quality is measured using the ratio of operating cash flow to net income to reflect the actual cash support for reported accounting earnings.

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