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.