Struktur Modal dan Likuiditas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi
DOI:
https://doi.org/10.30640/inisiatif.v5i3.6892Keywords:
Capital Structure, Earnings Quality, Firm Size, IDX Banking, LiquidityAbstract
This study aims to analyze the effect of capital structure (measured by Debt to Equity Ratio/DER) and liquidity (measured by Loan to Deposit Ratio/LDR) on earnings quality (measured by Quality of Income Ratio/QIR) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, with firm size (measured by Ln Total Assets) as a moderating variable. This study employs a quantitative approach using secondary data in the form of annual financial statements. The research population consists of 41 banking companies, with a sample of 28 companies (112 observations) selected using a purposive sampling technique based on specific criteria. Data analysis was performed using descriptive statistics, classic assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) via SPSS software. The results indicate that capital structure (DER) has no significant effect on earnings quality. Liquidity (LDR) has a negative and significant effect on earnings quality. Firm size is unable to moderate the effect of capital structure on earnings quality. However, firm size is able to moderate the effect of liquidity on earnings quality (significant moderating effect). Simultaneously, the independent and moderating variables can only explain 15.4% of the variation in earnings quality. These findings highlight the importance of prudent liquidity management, particularly in large-scale banks, to maintain sustainable earnings quality amidst economic fluctuations.
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