The Effect of Firm Size Moderation on The Influence 0f Debt Covenant, Litigation Risk Analysis and Accounting Conservatism on Profit Quality (Study on Property & Real Estate Companies Listed on The Indonesia Stock Exchange)

The purpose of this research is to determine the moderating effect company size in influence litigation risk, debt covenants, and accounting conservatism on earnings quality manufacturing companies property & real estate sector which are listed Indonesia Stock Exchange for 2020 period. Using quantitative method study processed using SPSS 23. For sample selection purposive sampling technique. With specified criteria, 36 can be obtained as samples. test results show that risk covenants have no quality. Meanwhile, has Company also cannot or able moderate quality, but