Electronic Theses and Dissertation

abstrak penelitian ini bertujuan untuk menguji pengaruh struktur modal, kepemilikan institusional, dan investment opportunity set terhadap kualitas laba pada perusahaan sektor infrastruktur yang terdaftar di bursa efek indonesia periode 2021–2024. sampel penelitian dipilih menggunakan teknik purposive sampling dan menghasilkan 41 perusahaan dengan total 164 observasi. hasil penelitian menunjukkan bahwa secara parsial struktur modal berpengaruh signifikan terhadap kualitas laba, sedangkan kepemilikan institusional dan investment opportunity set tidak berpengaruh signifikan. secara simultan, struktur modal, kepemilikan institusional, dan investment opportunity set tidak berpengaruh terhadap kualitas laba pada tingkat signifikansi 5%, namun menunjukkan pengaruh pada tingkat signifikansi 10%. penelitian ini memberikan kontribusi empiris dalam memperkaya literatur mengenai pengaruh faktor internal perusahaan terhadap kualitas laba pada sektor infrastruktur. kata kunci: struktur modal, kepemilikan institusional, investment opportunity set, kualitas laba, sektor infrastruktur

ABSTRACT This study aims to examine the effect of capital structure, institutional ownership, and investment opportunity set on earnings quality in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The research sample was selected using a purposive sampling technique, resulting in 41 companies with a total of 164 observations. The results show that capital structure partially has a significant effect on earnings quality, while institutional ownership and investment opportunity set do not. Simultaneously, capital structure, institutional ownership, and investment opportunity set do not affect earnings quality at the 5% significance level, but show an effect at the 10% significance level. This study provides an empirical contribution to enriching the literature on the influence of internal company factors on earnings quality in the infrastructure sector. Keywords: Capital Structure, Institutional Ownership, Investment Opportunity Set, Earnings Quality, Infrastructure Sector