PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2024
DOI:
https://doi.org/10.54314/jssr.v9i2.6107Keywords:
Profitability, Leverage, Firm Size, Financial Reporting Quality, Earnings ManagementAbstract
Abstract : This study aims to examine the effect of profitability, leverage, and firm size on the quality of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2024. This research employs a quantitative approach with an explanatory research design. The data used are secondary data obtained from annual financial statements. The sampling technique used is purposive sampling based on specific criteria to obtain a representative sample. The data are analyzed using multiple linear regression with the assistance of SPSS/EViews software. The results indicate that profitability has a positive and significant effect on the quality of financial statements, while leverage has a negative and significant effect. Meanwhile, firm size does not have a significant effect on the quality of financial statements. Simultaneously, profitability, leverage, and firm size significantly affect financial reporting quality. This study implies that internal company factors, particularly profitability and capital structure, play an important role in improving the quality of financial information.
Keywords: Profitability, Leverage, Firm Size, Financial Reporting Quality, Earnings Management
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap kualitas laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu sehingga diperoleh sampel yang representatif. Metode analisis yang digunakan adalah regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, sedangkan leverage berpengaruh negatif dan signifikan. Sementara itu, ukuran perusahaan tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Secara simultan, profitabilitas, leverage, dan ukuran perusahaan berpengaruh signifikan terhadap kualitas laporan keuangan. Penelitian ini memberikan implikasi bahwa faktor internal perusahaan, khususnya profitabilitas dan struktur modal, memiliki peran penting dalam meningkatkan kualitas informasi keuangan.
Kata Kunci: Profitabilitas, leverage, ukuran perusahaan, kualitas laporan keuangan, manajemen laba
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