ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This study aims to determine the effect of Leverage, Profitability, Company Size and Audit Quality on the Quality of Financial Statements in banking companies listed on the Indonesia Stock Exchange in 2020- 2022. The method
used in this study is quantitative descriptive using SPSS Ver 23. The population in this study is all banking companies listed on the Indonesia Stock Exchange in 2020-2022. Sample selection in this study using purposive sampling resulted in 43 companies as samples in the study. The results of this study show that Profitability has a significant influence on the Quality of Financial Statements. Meanwhile, Leverage, Company Size and Audit Quality have no influence on the Quality of Financial Statements.