The Effect of Leverage, Liquidity, and Accounting Conservatism on Profit Quality Moderated by Company Size (Empirical Study on Financial Sector Companies in the Sub-Sector of Banks Listed on the Indonesia Stock Exchange for the 2022-2023 Period)

Authors

  • Atalya Gabriel Sahetapy Engel Universitas Budi Luhur, Indonesia
  • Puspita Rani Universitas Budi Luhur, Indonesia

DOI:

https://doi.org/10.59141/jrssem.v5i3.1099

Keywords:

Leverage, Liquidity, Accounting Conservatism, Earnings Quality, Company Size

Abstract

This study aims to analyze the effects of leverage, liquidity, and accounting conservatism on earnings quality with company size as the moderating variable. The study was conducted on financial sector companies with a sub-sector of banks listed on the Indonesian Stock Exchange in 2022-2023. The sample was selected using purposive sampling, and the data that passed the selection process consisted of 42 companies. The results show that leverage and liquidity have no significant effects on earnings quality, while accounting conservatism has an effect on earnings quality. Additionally, company size as the moderating variable can moderate accounting conservatism but not leverage and liquidity in relation to earnings quality.

Downloads

Published

2025-10-20

How to Cite

Engel, A. G. S., & Rani, P. (2025). The Effect of Leverage, Liquidity, and Accounting Conservatism on Profit Quality Moderated by Company Size (Empirical Study on Financial Sector Companies in the Sub-Sector of Banks Listed on the Indonesia Stock Exchange for the 2022-2023 Period). Journal Research of Social Science, Economics, and Management, 5(3), 3620–3629. https://doi.org/10.59141/jrssem.v5i3.1099

Issue

Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management

Section

Articles

License

Copyright (c) 2025 Atalya Gabriel Sahetapy Engel, Puspita Rani

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.