PENGARUH PEMBIAYAAN EKSTERNAL TERHADAP PENGUNGKAPAN SUKARELA DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI

Khofifah Ayu Pitaloka, Nik Amah, Moh. Ubaidillah

Abstract


This study entitled "the effect of external financing on voluntary disclosure with earnings quality as a moderating variable". The purpose of this study was to empirically examine the effect of external financing on voluntary disclosure with earnings quality as a moderating variable in food sub-sector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2017-2022. The population of this study were all food sub-sector companies listed on the Indonesia Stock Exchange (IDX). The method in this research is quantitative research. The sampling technique used saturated sampling technique, with a total sample of 102. The data collection technique used documentation with an archive strategy (Archival). Data analysis used multiple linear regression, classical assumption test, hypothesis test (t test). Based on the results of the t test, it was found that the external financing variable (X1) partially had a significant effect on voluntary disclosure (Y) with a significance value of 0.021. Profit quality (Z ) partially cannot moderate external financing on voluntary disclosure (Y) with a significance value of 0.791.

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