PENGARUH KOMPLEKSITAS OPERASI, RETURN ON ASSETS (ROA), DAN DEBT TO EQUITY RATIO (DER) TERHADAP KUALITAS LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024
Keywords:
earnings quality, operational complexity, return on assets, debt to equity ratio, property and real estate companiesAbstract
This study aims to analyze the effect of operational complexity, Return on Assets (ROA), and Debt to Equity Ratio (DER) on earnings quality in property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from annual financial statements and annual reports of the companies. The sample was selected using purposive sampling, resulting in 25 companies with a total of 125 observations. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. The results indicate that partially, operational complexity, ROA, and DER do not have a significant effect on earnings quality, with significance values of 0.266, 0.979, and 0.486, respectively. Simultaneously, the three independent variables also do not significantly affect earnings quality, as indicated by an F-test significance value of 0.505. The coefficient of determination of 0.019 shows that the model explains only 1.9% of the variation in earnings quality, while the remaining 98.1% is influenced by other factors outside the model. Therefore, operational complexity, profitability, and leverage are not the main determinants of earnings quality in property and real estate companies during the 2020–2024 period. Keywords: earnings quality, operational complexity, return on assets, debt to equity ratio, property and real estate companiesReferences
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