ANALISIS DETERMINAN KUALITAS LABA PADA PERUSAHAAN PROPERTI DI INDONESIA

Abstract

Earnings quality is the profit that is reported and presented in the financial statements is the actual profit and describes the actual financial performance, and will have a good impact and not mislead investors and creditors in making decisions. This study aims to examine and analyze the effect of capital structure, ownership structure, earnings persistence, investment opportunity set, and liquidity on earnings quality. The data used in this research is secondary data. The population of this study are property companies listed on the IDX in 2017-2022. The sampling technique in this study used a purposive sampling method. The number of samples used was 36 samples. The method used in this research is multiple linear analysis. The results of this study indicate that capital structure has a positive effect on earnings quality. The ownership structure that is proportional to managerial ownership has a positive effect on earnings quality. The ownership structure proxied by institutional ownership has no effect on earnings quality. Earnings persistence has a negative effect on earnings quality. Investment opportunity set has a positive effect on earnings quality. Liquidity has no effect on earnings quality.