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Abstract

Penelitian ini bertujuan menguji pengaruh profitabilitas, kebijakan utang, dan likuiditas terhadap kualitas laba pada perusahaan blue-chip yang tergabung dalam Indeks LQ45 di Bursa Efek Indonesia periode 2023-2025. Kualitas laba diukur menggunakan nilai absolut discretionary accruals (ABS_DA) berdasarkan Modified Jones Model sebagai proksi terbalik, sehingga nilai ABS_DA yang lebih tinggi menunjukkan kualitas laba yang lebih rendah. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data sekunder dari laporan keuangan auditan. Sampel ditentukan melalui purposive sampling dan menghasilkan 58 observasi firm-year. Pengujian dilakukan dengan statistik deskriptif dan regresi Ordinary Least Squares (OLS). Hasil menunjukkan bahwa ROA berpengaruh negatif signifikan terhadap ABS_DA, yang berarti profitabilitas meningkatkan kualitas laba. Sebaliknya, DAR dan CR tidak berpengaruh signifikan. Temuan ini menegaskan bahwa profitabilitas merupakan indikator utama dalam menilai risiko akrual diskresioner pada perusahaan LQ45.

Keywords

Kualitas Laba; Discretionary Accruals; Profitabilitas; Leverage; Likuiditas; LQ45.

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