Kualitas Laba Pada Sektor Infrastruktur Kontruksi Bangunan Dan Jasa Telekomunikasi Nirkabel Ditinjau Dari Struktur Modal Dan Ukuran Perusahaan

Abstrak

Purpose – This study aims to determine the effect of Capital Structure and
Company Size on Earnings Quality.

Design/methodology/approach – This research uses quantitative data, the
sample in this research is infrastructure sector companies in the building
construction and wireless telecommunications services sub-sectors listed on
the Indonesia Stock Exchange in the 2018 – 2022 period, totaling 13
companies. The analysis technique used to test the hypothesis is multiple
regression analysis using Eviews 9 software.

Findings – The results of this study indicate that the Capital Structure
variable has a positive and statistically insignificant effect on Earnings
Quality, the Company Size variable has a positive and statistically
insignificant effect on Earnings Quality.

Originality/value - This research discusses Profit Quality and other
factors such as Capital Structure and Company Size which focuses on
infrastructure sector companies in the building construction and wireless
telecommunications services sub- sectors.