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Determinan Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Property & Real Estate yang Terdaftar Pada BEI Tahun 2021-2024)

  • Faza Triadi Saputra1*
  • Agus Wahyudin2
1,2 State University of Semarang image/svg+xml
* Corresponding Author: Faza Triadi Saputra
JEMSI Volume 12 Nomor 5 October 2026

Abstract

This study aims to analyze the effect of profitability, liquidity, and leverage on earnings quality, with firm size as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using purposive sampling, resulting in 200 observations. The analytical methods applied are multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on earnings quality, suggesting that firms with better performance tend to produce higher-quality earnings. Conversely, leverage has a negative and significant effect, as higher debt pressure may encourage earnings management practices. Liquidity does not have a significant effect on earnings quality. Furthermore, firm size is not able to moderate the relationship between profitability and liquidity on earnings quality, but it is able to weaken the effect of leverage on earnings quality. These findings emphasize that financial structure, particularly debt management, plays a crucial role in maintaining the quality and credibility of corporate financial reporting.

Keywords

Earnings Quality Firm Size Leverage Liquidity Profitability

How to Cite

Citation Format
Saputra, F. T., & Wahyudin, A. (2026). Determinan Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Property & Real Estate yang Terdaftar Pada BEI Tahun 2021-2024). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(5), 4344-4354. https://doi.org/10.35870/jemsi.v12i5.6917

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Author Biographies

Faza Triadi Saputra, State University of Semarang

Prodi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Negeri Semarang, Sekaran, Kec. Gunungpati, Kota Semarang, Jawa Tengah, Indonesia.

Agus Wahyudin, State University of Semarang

Prodi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Negeri Semarang, Sekaran, Kec. Gunungpati, Kota Semarang, Jawa Tengah, Indonesia.

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Copyright (c) 2026 Faza Triadi Saputra, Agus Wahyudin

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