PENGARUH PROFITABILITAS, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP KUALITAS LABA

Abstract

This research investigates the impact of profitability, audit quality, firm size, and the audit committee on earnings quality. The research focused on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using purposive sampling, resulting in 65 companies or 195 observations. Moderated regression analysis was conducted using Stata 15. The findings revealed that profitability and audit quality had a significantly positive influence on earnings quality, whereas firm size and the audit committee did not show a significant effect.

Keywords: Audit committee, audit quality, earnings quality, firm size, profitability