Pengaruh Struktur Modal, Likuiditas, Profitabilitas, Dan Persistensi Laba Terhadap Kualitas Laba Pada Perusahaan Property Dan Real Estate Periode 2022 – 2024

Abstract

This study examines the influence of capital structure, liquidity, profitability, and earnings persistence on earnings quality in property and real estate companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The study employs a quantitative research approach using secondary data derived from the financial statements of companies selected through purposive sampling. After the outlier process, the sample size was 65 companies with a total of 195 data observations used in the study. Data analysis was performed using panel data regression with the Common Effect Model (CEM) approach through EViews version 13. The findings indicate that earnings quality is not significantly affected by capital structure, liquidity, profitability, and earnings persistence in part. Simultaneously, all research variables affect earnings quality but do not strongly influence earnings quality, suggesting that there are other components or variables that affect company earnings quality. This study is expected to serve as a reference for investors, companies, and future researchers in understanding the factors that affect earnings quality.

Keywords: Capital Structure, Liquidity, Profitability, Earnings Persistence, Earnings Quality.