Abstract
This study aims to analyze the effect of capital structure, profit growth, profitability and firm size on earnings quality in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2017-2021. Sampling used purposive sampling to obtain 7 companies. The data analysis technique uses panel data which is processed with Eviews 9. Based on the partial test, the capital structure and profitability variables have a negative effect on earnings quality. While the variables of profit growth and firm size have no effect on earnings quality. Then, the results of the F test shows that there is a simultaneous influence between the variables of capital structure, profit growth, profitability and firm size on earnings quality. The result of testing the coefficient of determination is 50.71 per cent, which means the ability of the independent variable to explain earnings quality in this study is 50.71 per cent, while the remaining 49.29 per cent is influenced by other variables not used in this study.
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