Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, dan Profitabilitas Terhadap Kualitas Laba

Summary

Riris Novrianti Sigalingging presents a proposal on the influence of company size, capital structure, liquidity, and profitability on earnings quality. Emphasizing the importance of high-quality financial reports in a competitive business environment, the research investigates how these factors impact earnings quality among food and beverage companies listed on the Indonesia Stock Exchange. The study concludes that company size, capital structure, and liquidity positively influence earnings quality, while profitability has a negative effect. This research aims to enhance understanding and guide companies in improving their financial decision-making.

Takeaways

• 😀 Riris Novrianti Sigalingging from Politeknik Negeri Medan presented a proposal on the impact of company size, capital structure, liquidity, and profitability on earnings quality.
• 📊 The development of companies in Indonesia is rapid, leading to increased competition and a need for quality financial reports.
• 📈 Earnings information is crucial for stakeholders, including investors, in making informed investment decisions.
• 🔍 The research focuses on how factors like company size, capital structure, liquidity, and profitability influence earnings quality.
• ❓ Key research questions include whether company size, capital structure, liquidity, and profitability significantly affect earnings quality.
• 🎯 The study aims to enhance understanding of these factors and their implications for earnings quality.
• 📚 Theoretical review highlights definitions of company size, capital structure, liquidity, and profitability, illustrating their relevance to earnings quality.
• 📉 Company size is defined by total revenue, assets, and equity, and has a significant positive impact on earnings quality.
• 💵 Capital structure refers to the ratio of debt to equity, which also positively influences earnings quality.
• 💧 Liquidity indicates a company’s ability to meet short-term obligations, impacting its financial management and earnings quality.

Q & A

What is the main focus of Riris Novrianti's presentation?

The main focus of the presentation is to examine the influence of company size, capital structure, liquidity, and profitability on the quality of earnings.

Why is earnings quality important for companies in Indonesia?

Earnings quality is crucial for companies in Indonesia because it affects investment decisions and helps companies navigate a competitive environment, ensuring that financial reports provide accurate information.

What are the key factors influencing earnings quality identified in the presentation?

The key factors influencing earnings quality identified in the presentation are company size, capital structure, liquidity, and profitability.

How does company size impact earnings quality according to the research?

According to the research, company size has a significant positive effect on earnings quality, suggesting that larger companies tend to report higher quality earnings.

What role does capital structure play in determining earnings quality?

Capital structure is posited to have a positive influence on earnings quality, indicating that the ratio of debt to equity can enhance the reliability of earnings reports.

How is liquidity defined in the context of this research?

In the context of this research, liquidity is defined as the ability of a company to manage its cash flow effectively to meet short-term obligations, which in turn influences earnings quality.

What effect does profitability have on earnings quality according to the findings?

The findings suggest that profitability has a negative effect on earnings quality, indicating that higher profitability may not necessarily correlate with high-quality earnings.

What methodology was used for sampling in the research?

The methodology used for sampling in the research was purposive sampling, selecting companies based on specific criteria relevant to the study.

What type of research method did Riris employ for this study?

Riris employed a descriptive cooperative research method, which involves collecting data after events have occurred to analyze the relationships and causations present.

What statistical analysis techniques were applied in this research?

The research applied both descriptive statistical analysis and inferential statistical analysis, utilizing moderated regression analysis for understanding the interactions between the factors.