Daftar Isi:
  • This study aims to determine the effect of capital structure, firm size, and liquidity on earnings quality. This research was conducted at the manufacturing companies listed on the Stock Exchange during 2017-2019. The number of samples used in this assessment were 207 samples with a purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that capital structure affect earnings quality. Whereas capital structure and firm size variables didn’t effect on earnings quality.