GENDER,GROWTH, AND EARNINGS QUALITY:POTRET LAPORAN KEUANGAN SEKTOR KESEHATAN 2021-2024

In an increasingly complex business environment, earnings quality is influenced not only by operational performance but also by various internal and external factors of a company. This study aims to analyze the effect of accrual earnings management, firm size, and audit quality on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021 to 2023. Earnings quality is an important indicator in evaluating a company's financial performance and serves as a basis for investors' decision-making. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling, with secondary data derived from companies’ annual financial reports. Based on agency theory, there is a conflict of interest between managers and owners, which encourages managers to maximize earnings quality by utilizing various internal and external factors. Accrual earnings management, audit quality, profitability and firm size serve as external monitoring mechanisms to mitigate conflicts between managers and owners. The results indicate that accrual earnings management has a positive and significant effect on earnings quality. However, firm size and audit quality do not have a significant effect on earnings quality. Nevertheless, simultaneously, all three independent variables are proven to have a significant effect on earnings quality. These findings suggest that accrual management practices play a crucial role in enhancing the quality of earnings information, while firm size and audit quality have not yet made a meaningful contribution in this context. This study has implications for companies to adopt greater transparency in financial reporting practices, and for investors to consider internal factors affecting earnings quality. The results are also expected to serve as an academic reference for future research in the field of financial accounting.

This research was conducted to analyze the effect of Debt to Equity Ratio (DER), Return on Assets (ROA) and Firm Size on Profit Growth in Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2019 either partially or simultaneously. The sampling method is purposive sampling. The number of samples used in this study were 9 transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 32 data. The type of data is secondary data sourced from financial report data and annual reports. The data analysis method used is multiple linear regression analysis. The findings of this study are based on the results of the t test, it can be concluded that partially DER and firm size have no significant effect on profit growth in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019 . Partially ROA has a significant effect on profit growth in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019. And based on the results of the F test, it is concluded that DER, ROA and firm size simultaneously have a significant effect on profit growth in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019.

This research objective is to obtain empirical evidence about the effect of liquidity, leverage, investment opportunity set (IOS), independent commissioner, institutional ownership, profitability, profit on earnings quality and the moderation effects of company size on interaction between profitability with earnings quality and profit growth with earnings quality. The researcher used purposive sampling method and determined 62 companies met the sampling criteria from population that is manufacturing company listed in Indonesia Stock Exchange from 2017 - 2021. The result obtained from moderated regression shows that liquidity, leverage, IOS, independent commissioner, institutional ownership, profitability, profit growth and firm size have no significant effect on earnings quality, and also company size does not moderate the effect of profitability and profit growth on earnings quality. The result shows that company size does not relevant on affecting the quality of earnings of a company.

Earnings quality is the quality of earnings information which can show how much influence earnings have on decision making and can assist investors in evaluating company performance. This study aims to analyze the effect of leverage, profitability, and profit growth on earnings quality. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 213 companies. The sample in this study was obtained using a purposive sampling method, in order to obtain a sample of 370 samples from 74 companies during 5 years of observation. This study uses data obtained from the annual financial reports of manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis using IBM SPSS 21 software. The results of this study indicate that leverage has no effect on earnings quality. While profitability and profit growth have a positive effect on earnings quality.

The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.

This study aims to examine the effect of profit growth, earning persistence, and investment opportunities set on earning quality. The population used is companies listed on JII 70 for the 2020-2023 period. The population in this study amounted to 70 companies and the sample in this study amounted to 108 samples. The sample selection method used was purposive sampling. This study used a quantitative method with secondary data sources in the form of panel data obtained from the company's financial statements. Hypothesis testing in this study used regression linear tests with the help of the Eviews version 13 tool. The results of this study, that the profit growth and investment opportunities set variables have a positive and significant effect on earning quality. Meanwhile, earning persistence has no effect on earning quality. After adding the moderating variable firm size, that firm size strengthens the influence between profit growth and investment opportunities set on earning quality. Firm size cannot moderate the influence between earning persistence on earning quality.

This study analyzes the influence of profitability, liquidity, firm size, profit growth and audit quality on earnings quality. Theresearch population is mining sector companiesn isted on the Indonesia Stock Exchange for 2017-2021. The sampling metode used purposive sampling, in which 19 samples were obtained with five years of observation. The data source used is secondary data in the form of the company's annual financial report. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability and firm size affect earnings quality. While liquidity, profit growth and audit quality do not affect earnings quality. If the level of profitability and firm size increases or decreases, it will have an impact on the quality of the profits generated by the company. Meanwhile, if liquidity, profit growth, and audit quality increase or decrease, it will not have any impact on the quality of the profit generated.
 Keywords: Earnings Quality, Financial Ratio, Firm Size, Profit Growth, Audit Quality

The purpose of this research is to determine the influence of director remuneration, leverage, and audit committee effectiveness on earnings quality with size of company as moderating variable. The independent variables in this model are director remuneration, leverage, audit committee effectiveness, and size of company. The dependent variable is earnings quality. Dependent variable measured with Quality Earnings Ratio (QER). Data for this research were obtained by the company's financial statement and annual report and the Indonesia Stock Exchange’s website (BEI). Sample that used in this research are 39 companies listed on the BEI for the period 2013-2017. The sampling technique used was purposive sampling method. This research uses moderating multiple regression analysis. An analytical tool that used to analyze the hypothesis is SPSS 21.The result of this research shows that director remuneration has positive influence on earnings quality. Leverage has positive influence on earnings quality. Audit committee effectiveness has positive influence on earnings quality. The size of company has no influence on earnings quality. The size of company is proven not to strengthen the positive influence of director remuneration, leverage, and audit committee effectiveness on earnings quality.

The purpose of this study was to determine the effect of liquidity, leverage and activity on profit growth with company size as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This research method is descriptive quantitative. The sampling technique is purposive sampling. The data analysis method used in this study is multiple linear regression analysis and moderated regression analysis. The results showed, a) the ratio of liquidity to profit growth has a coefficient value of 0.002 and a sig. 0.039 < α = 0.05 with significant (positive) results; b) the ratio of leverage to profit growth has a coefficient value of -0.097 and a sig. 0.832 > α = 0.05 with non-significant (negative) results; c) the ratio of activity to profit growth has a coefficient value of 5.151 and a sig. 0.002 < α = 0.05 with significant results (positive); d) company size moderates the relationship between the liquidity ratio and profit growth cannot be analyzed because the results of data processing show excluded variables in the moderating variable x1*z; e) company size moderates the relationship between the leverage ratio on profit growth has a coefficient value of 0.003 and a sig. 0.483 > α = 0.05 with non-significant (positive) results; f) company size moderates the relationship between activity ratio to profit growth has a coefficient value of -0.153 and a sig. 0.003 < α = 0.05 with significant (negative) results. In conclusion, liquidity and activity contribute to profit growth and company size can moderate the relationship between activity and profit growth. Meanwhile, leverage does not contribute to profit growth and company size does not moderate the relationship between leverage and profit growth.
 Keywords: Activity, Leverage, Liquidity, Profit Growth, Company Size

This research aims to determine and analyze the role of company size in moderating the relationship between profitability, liquidity capital structure, and earnings quality. The research object is a manufacturing company listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique was carried out using purposive sampling and a sample of 72 companies was obtained. The data analysis method is multiple linear regression analysis and absolute difference value testing using the SPSS data processing application. The research results show that capital structure has a significant effect on earnings quality, but profitability and liquidity do not have a significant effect on earnings quality. The results of the moderation test show that company size is unable to moderate the relationship between profitability, liquidity capital structure, and earnings quality.

Good profit quality reflects sustainable future earnings and represents the true financial performance of the company. This research aims to evaluate and study the impact of capital structure, profit growth, company size, and liquidity on profit quality in consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The method used to select the sample is purposive sampling. A total of 35 consumer goods companies were chosen according to predetermined sample criteria. Multiple linear regression analysis was used to analyze the data and processed using IBM SPSS Statistics 22 software. The research results indicate that capital structure has a negative but insignificant impact on profit quality. Profit growth and company size have a positive but insignificant impact on profit quality. Additionally, liquidity has a negative and significant impact on profit quality.
 
 Keywords : Capital Structure, Profit Growth, Company Size, Liquidity, Earnings Quality

This study aims to determine the effect of capital structure, firm size and liquidity on profitability in manufacturing companies food and beverage sub-sector listed on the stock exchange Indonesia. This study uses a quantitative approach. Data collection techniques used in this study is the method of documentation that is by collecting and recording financial statements. Sources of data used are secondary data in the form of financial statements of food and beverage manufacturing companies listed on the BEI period 2014-2016 which can be obtained through the website www.idx.co.id. The sampling technique used is purposive sampling with the number of respondents 13 companies. The method of data analysis used is multiple regression linear regression analysis using SPSS 24.0 program aid. The result of research indicates that (1) partially capital structure has a significant negative effect on profitability, (2) firm size has significant positive effect on profitability, (3) liquidity has significant negative effect on profitability, (4) simultaneously capital structure, firm size, and liquidity has a significant influence on the profitability of manufacturing companies food and beverage sub-sector listed in Indonesia stock exchange.

Tax aggressiveness is tax planning that occurs due to differences in interests between countries where taxes are the main source of income for the interests and prosperity of the country. Still, taxes are a burden for companies that can reduce company profits. This study was conducted to test the effect of Capital Intensity (CI), Institutional Ownership (KI), and Firm Size (UK) on Tax Aggressiveness. The data used are secondary data derived from the financial statements and annual reports of mining companies listed on the Indonesia Stock Exchange. The population in this study are mining sector companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling technique used is a purposive sampling technique with a year of observation for 5 years. The data analysis method used in this research is multiple linear regression analysis. Data were analyzed using IMB SPSS version 25. The results showed that capital intensity did not positively affect tax aggressiveness, and institutional ownership did not negatively affect tax aggressiveness. In contrast, the company's size positively affects tax aggressiveness.
 Keywords: Tax Aggressiveness, Capital Intensity, Institutional Ownership, Firm Size

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh tata kelola perusahaan, ukuran dewan komisaris, marjin laba bersih, dan ukuran perusahaan terhadap pengungkapan risiko pada laporan tahunan perusahaan periode 2013-2016. Teori pemangku kepentingan dan teori keagenan digunakan untuk menjelaskan hubungan antar variabel. Pengungkapan risiko dalam penelitian ini menggunakan analisis konten berdasarkan pada identifikasi kalimat pengungkapan risiko dalam laporan tahunan. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda dengan alat model Structural Equation Model (SEM). Hasil penelitian ini menemukan bahwa good corporate governance, ukuran dewan komisaris dan ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan risiko, sedangkan profitabilitas berpengaruh negatif dan tidak signifikan terhadap pengungkapan risiko. Penelitian ini mampu memberikan informasi bagi investor untuk mengetahui faktor-faktor yang mempengaruhi pengungkapan risiko perusahaan.