PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI

This research aims to examine the influence of capital structure and liquidity on earnings quality infrastructure, utilities, transportation companies listed Indonesia Stock Exchange from 2018 2021. The uses a quantitative method with panel data. data source used in this study is secondary were financial statements basic industry chemical manufacturing Exchange, obtained through links http://www.idx.co.id http://idnfinancials.com, as well other related websites. population 2021, totaling 70 companies. sampling technique article purposive sample size 18 companies, for total 72 company over four-year period. results indicate that growth does not significantly affect quality, while has significant effect quality. These analysis using EVIEWS9.