PENGARUH UKURAN PERUSAHAAN, MEKANISME CORPORATE GOVERNANCE, LEVERAGE, DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA

Abstract

This research aimed to examine the effect of firm size, mekanism of Corporate Governance, leverage, and accounting conservatism on profit quality. The firm size was referred to as Ln (Total Assets); the mechanism of Corporate Governance was measured by the audit committee, institutional ownership, and independent commissioners; leverage was measured by proxy of Debt to Assets Ratio (DAR); and accounting conservatism was measured by accrual basis. The research was quantitative. Moreover, the population was 45 infrastructure companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. The data collection technique used purposive sampling. In line with that, there were 19 companies during 5 years as the sample. In total, there were 95 data samples. Furthermore, the data were an annual report from the official website of the Indonesia Stock Exchange. The data analysis technique used multiple linear regression with SPSS 25. The result concluded that firm size, audit committee, institutional ownership, and leverage did not affect profit quality. However, both independent commissioners and accounting censervatism affected profit quality.