Pengaruh Likuiditas, Leverage dan Kepemilikan Institusional terhadap Kualitas Laba dengan Kualitas Audit sebagai Pemoderasi

Nababan, Natalia (2025) Pengaruh Likuiditas, Leverage dan Kepemilikan Institusional terhadap Kualitas Laba dengan Kualitas Audit sebagai Pemoderasi. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, dan kepemilikan institusional terhadap kualitas laba dengan kualitas audit sebagai variabel moderasi. Penelitian mengenakan data sekunder dari laporan keuangan sektor transportasi dan logistik yang terdaftar di BEI periode 2020–2024. Metode analisis dikenakan yaitu regresi linear berganda dengan bantuan Stata dan uji asumsi klasik. Hasil penelitian diharap memberi kontribusi buat akademisi, perusahaan, dan investor dalam memahami faktor yang memengaruhi kualitas laba. Temuan penelitian ini memiliki implikasi teoritis dalam memperkaya literatur akuntansi mengenai hubungan struktur keuangan, tata kelola, dan kualitas audit terhadap pelaporan laba. Secara praktis, hasil ini jadi acuan buat manajemen dalam mengelola struktur pembiayaan dan memilih auditor yang kredibel. Dari sisi kebijakan, penelitian ini mendukung pentingnya regulasi pengawasan audit dan transparansi laporan keuangan untuk meningkatkan perlindungan investor. Kata kunci: kualitas laba, likuiditas, leverage, kepemilikan institusional, kualitas audit. / This study aims to examine the effect of liquidity, leverage, and institutional ownership on earnings quality, with audit quality as a moderating variable. The study uses secondary data from the financial statements of the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The analytical method used is multiple linear regression with Stata and classical assumption testing. The results are expected to contribute to academics, companies, and investors in understanding the factors influencing earnings quality. The findings of this study have theoretical implications in enriching the accounting literature on the relationship between financial structure, governance, and audit quality on earnings reporting. Practically, these results serve as a reference for management in managing financing structures and selecting credible auditors. From a policy perspective, this study supports the importance of audit oversight regulations and financial reporting transparency to enhance investor protection. Keywords: earnings quality, liquidity, leverage, institutional ownership, audit quality.

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