PENGARUH LIKUIDITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS LABA DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)

Abstract

This study is motivated by the importance of earnings quality as a key indicator of corporate financial performance, which is influenced by both internal and external factors. The study aims to examine the effects of liquidity, leverage, and institutional ownership on earnings quality, as well as to test the moderating role of audit quality. This quantitative study employs an associative approach using multiple linear regression and moderation analysis on secondary data from manufacturing firms in the consumer goods sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The results indicate that liquidity and leverage have a significant effect on earnings quality, while institutional ownership has no significant effect. Furthermore, audit quality moderates the relationship between leverage and earnings quality but does not moderate the effects of liquidity or institutional ownership. These findings highlight the importance of financial structure management and audit quality in enhancing the reliability of reported earnings.

Keywords: earnings quality, audit quality, liquidity, leverage, institutional ownership