ABSTRAK

Pnelitian iini brtujuan untukk menguji dan menganalisis pengaruhstrukturmodal,

likuidiitas, profitabilitas dan ukuranperusahaan terhadap kualitaslaba. Populasi adalah seluruh
prusahaanyang terdaftaar dalam BursaEfekIndonesia (.BEI.) priode taahun 2017-2019.
Tekhnnik pengambilansampel adalaah purposivesampling. Jumlah sampelyang diolah sbanyak
274. Alatanalisis yaang digunakanadalah regresilinearberganda. Hasiil analisiis
dapatdisimpulkan bahwa: Strukturmodal berpengaruhnegatif signifikanterhadap kualitas laba.
Likuidiitas berpengaaruh negatif namun tidak siignifikan trhadap kualitaslaba. Profitabilitas
berpengaruh positifdan signifikan terhadap kualitaslaba. Ukuran perusahaan berpengaruuh
negatiif nmun tdak signiifikan terhadaap kualitaslaba.
KataKunci: Strukturmodal, Likuidit.as, Profitabilitas, UkuranPerusahaan dan
KualitasLaba
 .ABSTRACT.

Thepurpose ofthis research is to examiine and analyze in the.influence off capital

structure, liquidiity, profitability and firim size on earnings quality. The population is all
companieslisted onthe Indonesiia Shtock Exchange (.IDX.) for the periiode 2017-2019.
Thesampling techniique is purposivesampling. The number ofsamples processed was 274. The
analyticaltool useed was multiiple linearregression. The resuls of the analysiscan be
concludedthat: Capital structure has asignificant negative effects on earningsquality.
Liiquidity hs a negative but not significannt effectt on earnngs qulity. Profitability hs a
positiveand significannt effects on earningsquality. Firmsize hasa negative but not
significanteffect on earnngs qualityy.
Keywords : Capital structure, Liquidity, Profitability, Firm size and Earnings quality.