The Effect of Capital Structure, Earnings Growth and Investment Opportunity Set on Earnings Quality

Peri Irawan; Dwi Septiani

doi:10.59890/f6q8wp85

Authors

Peri Irawan Universitas Pamulang Author
Dwi Septiani Universitas Pamulang Author

DOI:

https://doi.org/10.59890/f6q8wp85

Keywords:

Capital Structure, Earnings Growth, Investment Opportunity Set, Earnings Quality

Abstract

This study aims to determine and provide empirical evidence of the effect of capital structure, earnings growth and investment opportunity set on earnings quality in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2022. This type of research is quantitative research using secondary data in the form of company financial statements. The total population in this study was 69 companies. The sampling technique used in the study was purposive sampling with a sample size of 19 companies. Data analysis using panel data regression models with the help of Eviews 12 software. The results prove that capital structure, earnings growth and investment opportunity set simultaneously affect earnings quality. Partially, capital structure has a negative direction and a significant effect on earnings quality. Earnings growth has no effect on earnings quality. While the investment opportunity set has a positive direction and a significant effect on earnings quality

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