THE EFFECT OF PROFITABILITY, PROFIT GROWTH, LEVERAGE, AND MANAGERIAL OWNERSHIP ON PROFIT QUALITY WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE

Riska Putri Rahmawati, Anny Widiasmara, Erma Wulan Sari

Abstract


This study aims to evaluate the impact of profitability, profit growth, leverage, and managerial ownership on earnings quality, with capital structure as a moderating variable, in banking companies listed on the Indonesia Stock Exchange from 2021 to 2024. This research approach uses quantitative methods. The analyzed data is secondary data obtained from annual financial reports using a purposive sampling technique, resulting in a sample of 45 companies over the four-year study period. Multiple linear regression and Moderated Regression Analysis (MRA) were used with the help of IBM SPSS Statistics 24 software. The findings of this study indicate that profitability, profit growth, and leverage have a significant positive effect on earnings quality, while managerial ownership has a significant negative impact on earnings quality. In addition, capital structure is proven to moderate the impact of leverage on earnings quality, but fails to moderate the impact of managerial ownership.

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