The Effect of Capital Structure and Audit Committee on Earnings Quality
DOI:
https://doi.org/10.55538/ifr.v6i1.128Keywords:
earnings quality, capital structure, audit committeeAbstract
This study examines the effects of capital structure and audit committee on earnings quality in industrial companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach and panel data regression with the Random Effects Model, the study analyzes 14 companies with 70 firm-year observations. Earnings quality is measured using a logarithmic transformation, while capital structure is measured by the debt-to-equity ratio and audit committee by the number of members. The results show that capital structure has a positive but insignificant effect on earnings quality (p = 0.0602), while the audit committee has a negative but insignificant effect (p = 0.1812). The simultaneous effect is also insignificant (p = 0.0586). These findings indicate that capital structure and audit committee size alone are insufficient to explain earnings quality.
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