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)
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Key Points
Accounting conservatism significantly impacts earnings quality, while leverage and liquidity do not.
Company size moderates the effect of accounting conservatism on earnings quality but not leverage or liquidity.
The study analyzed data from 42 financial sector companies listed on the Indonesia Stock Exchange in 2022-2023.
Results indicate that understanding these relationships is crucial for stakeholders in the financial sector.
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Implication
Empirical analysis reveals accounting conservatism affects earnings quality in banks, highlighting company size's moderating role.