June 30, 2025SebatikOpen Access

Factors Affecting Profit Quality With Company Size as a Moderating Variable

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Earnings quality improves with optimal capital structure and high liquidity, while profitability indicates better accounting practices.
The study reports that capital structure, profitability, and liquidity significantly influence earnings quality based on analysis of 110 observations.
Moderated regression analysis reveals company size moderates the effects of capital structure and liquidity on earnings quality.
High liquidity provides better financial flexibility, helping reduce potential earnings manipulation pressure and improve control.

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Implication

Quantitative analysis shows capital structure and liquidity significantly affect earnings quality in Regional Development Banks, highlighting company size's moderating role.

Cite This Study

Huda et al. (2025) studied this question.

synapsesocial.com/papers/68af2d83cf1dd9ea359e5bb8 https://doi.org/10.46984/sebatik.v29i1.2572

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Implication

Quantitative analysis shows capital structure and liquidity significantly affect earnings quality in Regional Development Banks, highlighting company size's moderating role.

Factors Affecting Profit Quality With Company Size as a Moderating Variable

Key Points

Discussion

Implication

Cite This Study

Factors Affecting Profit Quality With Company Size as a Moderating Variable

Key Points

Discussion

Implication

Cite This Study

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Also Consider