PENGARUH PERSISTENSI LABA, INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI ( STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024)

Abstract

This study aims to determine the effect of Earnings Persistence, Investment Opportunity Set, and Capital Structure on Earnings Quality, with Company Size as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. The sampling method for this study was Purposive Sampling, and 42 companies met the criteria. The analysis technique used in this study was Moderated Regression Analysis (MRA). The results of this study indicate that partially only Earnings Persistence and Capital Structure have a significant effect on Earnings Quality, and Company Size, proxied by the natural logarithm, has no significant effect on Earnings Quality. Simultaneously, Earnings Persistence, Investment Opportunity Set, Capital Structure, and Company Size have a significant effect on Earnings Quality.