Ekawati, Sunyahni (2025) Pengaruh Asimetri Informasi, Intellectual Capital, Profitabilitas Dan Leverage Terhadap Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to test and analyze the effect of information asymmetry, intellectual capital, profitability and leverage variables on earnings quality in energy companies listed on the Indonesia Stock Exchange. The population in this study was 90 energy companies listed on the Indonesia Stock Exchange. The research sample was selected using a purposive sampling technique so that 47 companies were obtained that met the research criteria during the 2021-2023 period. Data analysis used multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the information asymmetry variable has a positive effect, intellectual capital has a positive effect, and profitability has a negative effect on earnings quality. The leverage variable has no effect on earnings quality. Simultaneously, the information asymmetry, intellectual capital, profitability and leverage variables have an effect on earnings quality.

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