Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menguji pengaruh struktur modal, ukuran perusahaan, dan free cash flow terhadap kualitas laba pada perusahaan yang tergabung dalam indeks idx quality 30 di bursa efek indonesia periode 2020-2023. populasi penelitian meliputi seluruh perusahaan yang pernah terdaftar dalam indeks idx quality 30 pada tahun 2020-2023, yaitu sebanyak 47 perusahaan dengan total 188 data observasi. sampel diambil menggunakan teknik sampling jenuh, sehingga seluruh populasi dijadikan sampel dan diperoleh 188 data observasi selama empat tahun pengamatan. metode analisis yang digunakan adalah regresi logistik dengan bantuan perangkat lunak ibm spss versi 25. hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif terhadap kualitas laba, sedangkan ukuran perusahaan dan free cash flow tidak berpengaruh terhadap kualitas laba. kata kunci: kualitas laba, struktur modal, ukuran perusahaan, free cash flow, idx quality 30.

ABSTRACT This study aims to examine the effect of capital structure, company size, and free cash flow on earnings quality in companies included in the IDX Quality 30 index on the Indonesia Stock Exchange for the period 2020–2023. The study population includes all companies that have been listed in the IDX Quality 30 index in 2020-2023, which is 47 companies with a total of 188 observation data. The sample was taken using a saturated sampling technique, so that the entire population was sampled and 188 observation data were obtained for four years of observation. The analysis method used is logistic regression with the help of IBM SPSS software version 25. The results of the study indicate that capital structure has a negative effect on earnings quality, while company size and free cash flow do not affect earnings quality. Keywords: Earnings Quality, Capital Structure, Company Size, Free Cash Flow, IDX Quality 30.