PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA
This research aimed to examine the effect of capital structure, profit growth, audit quality, and firm size on the earnings quality. Capital structure was measured by leverage, profit growth was measured by growth analysis, audit quality was measured by size of KAP involve Big Four and non Big Four. While, the population was all manufacturing companies which were listed on Indonesia Stock Exchange (IDX) 2013-2017. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there where 39 companies out of 151 manufacturing companies which were listed on Indonesia Stock Exchange (IDX) as sample. Furthemore, there were 195 observational data. The data analysis technique used multiple linear regression with SPSS 18. The research result concluded the capital structure and audit quality had negative effect on the earnings quality. While the profit growth did not affect the earnings quality.
Keywords: earnings quality, capital structure, profit growth, audit quality, firm size.