PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Authors

  • Mudhi'ah Khansa Universitas Bung Hatta
  • Popi Fauziati Universitas Bung Hatta

Abstract

This study aims to empirically demonstrate the effect of earnings growth, capital structure and liquidity on earnings quality, with the audit committee as a moderating variable. The sampling method used a purposive sampling technique, resulting in 27 mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, with a total of 135 observations. This study used secondary data obtained from annual reports and company financial statements available on the website www.idx.co.id and the company websites. The data analysis method used is moderated regression analysis using IBM SPSS version 27 software. The results of this study indicate that earnings growth has no effect on earnings quality. Capital structure, liquidity and the audit committee influence earnings quality. Meanwhile, the audit committee is unable to moderate the effect of earnings growth, capital structure and liquidity on earnings quality.

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Published

2025-12-04

How to Cite

Khansa, M., & Fauziati, P. (2025). PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Prosiding Konferensi Riset Akuntansi Riau, 3(1), 327–346. Retrieved from https://prosiding.konrariau-iaikapd.web.id/index.php/konra/article/view/77

Issue

Vol. 3 No. 1 (2025): The 1 th Riau International Conference of Accounting

Section

Articles