Literature Review on The Influence of Profitability, Liquidity, and Firm Size on Earning Quality
Keywords:
Earning Quality, Profitability, Liquidity, Firm SizeAbstract
This study aims to analyze the influence of profitability, liquidity, and firm size on earnings quality using a Systematic Literature Review (SLR) method. From 50 relevant publications, 15 studies were selected as the research sample. The results show that profitability, liquidity, and firm size all have a positive effect on earnings quality. High profitability indicates reliable financial performance, good liquidity reduces earnings manipulation risk, and large firm size enhances transparency and governance. This study concludes that earnings quality can be improved through balanced profitability, liquidity management, and firm scale supported by strong governance.References
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Copyright (c) 2026 Amelia Angraini S Angraini S , Beata Maria Sinaga, Ruth Marini M, Deliana Deliana, Raya Puspita Sari Hasibuan (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
