Pengaruh Asimetri Informasi, Struktur Modal, Pertumbuhan Laba, dan Ukuran Perusahaan terhadap Kualitas Laba (Studi Empiris pada Perusahaan Sub Sektor Service and Traders yang Terdaftar di Bursa Efek Indonesia)

Abstract

This research aims to determine the influence of information asymmetry, capital structure, profit growth, and company size on earnings quality in companies in the sub-sector of service and traders listed on the Indonesia Stock Exchange. This is an associative research with a quantitative approach. The type of data used in this research is secondary data consisting of annual reports for the period from 2017 to 2021 from 17 companies. The analysis technique used is multiple linear regression analysis. The results of this research indicate that information asymmetry has a positive and significant impact on earnings quality in companies in the sub-sector of service and traders listed on the Indonesia Stock Exchange. Capital structure has a positive and significant influence on earnings quality in companies in the sub-sector of service and traders listed on the Indonesia Stock Exchange. Profit growth has a positive and significant impact on earnings quality in companies in the sub-sector of service and traders listed on the Indonesia Stock Exchange. Company size has a positive and significant influence on earnings quality in companies in the sub-sector of service and traders listed on the Indonesia Stock Exchange. Information asymmetry, capital structure, profit growth, and company size all have a positive and significant impact on earnings quality in companies in the sub-sector of service and traders listed on the Indonesia Stock Exchange.