THE ROLE OF ACCOUNTING CONSERVATISM, LEVERAGE AND FIRM SIZE ON THE QUALITY OF BANKING PROFITS IN INDONESIA

Authors

  • Rochman Arif Department of Economy And Business, Universitas Islam Lamongan, Indonesia
  • Bandi Bandi Department of Economy And Business, Sebelas Maret University, Indonesia
  • Agung Nur Probohudono Department of Economy And Business, Sebelas Maret University, Indonesia
  • Djuminah Djuminah Department of Economy And Business, Sebelas Maret University, Indonesia

Keywords:

Accounting, Conservatism, Leverage, Firm Size Quality Of Banking, Profits

Abstract

This study aims to determine the Effect of Accounting Conservatism, Leverage, and Company Size on Earnings Quality in banking companies in Indonesia. The population of this study is all banking companies listed on the Indonesia Stock Exchange for the 2019-2023 period, totaling 47 companies. Sample selection through the Purposive Sampling method. There are 229 observation data. The data analysis technique used is descriptive analysis, panel data regression analysis and hypotheses are tested using Stata 17. The results of this study indicate that Accounting Conservatism does not have a significant effect on Earnings Quality. Leverage has a negative effect on Earnings Quality, and Company Size does not have a significant effect on Earnings Quality

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Published

26-04-2025

How to Cite

Rochman Arif, Bandi , B. ., Agung Nur Probohudono, & Djuminah, D. (2025). THE ROLE OF ACCOUNTING CONSERVATISM, LEVERAGE AND FIRM SIZE ON THE QUALITY OF BANKING PROFITS IN INDONESIA . Jurnal Cakrawala Ilmiah, 4(8), 1223–1228. Retrieved from https://mail.bajangjournal.com/index.php/JCI/article/view/10139

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Vol. 4 No. 8: April 2025

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