Title:
Accounting Conservatism, Auditor Size, Leverage, and Related Party Transactions on Earnings Quality

Authors:
Febriani Gabrielle, Paulina Sutrisno, Indonesia

Abstract:

This study aims to provide empirical evidence on accounting conservatism, investment opportunity set, auditor size, leverage, and related party transactions on earnings quality. The sample used in this study is all consumer cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection used the purposive sampling method, which obtained 399 data points. The statistical test used in this study uses a panel data regression model – fixed effect. The results of this study show that leverage affects earnings quality. However, accounting conservatism, auditor size, and related party transactions do not affect earnings quality.

DOI: https://doi.org/10.51505/IJEBMR.2024.81105