The purpose of this study was to determine the effect of capital structure,
liquidity, and firm size on earnings quality with accounting conservatism
moderating variable. The selection of the sample in this study was carried out by
purposive sampling. Based on the criteria, there were 38 companies. The analysis
techniques in this study are descriptive statistical tests, classical assumptions,
multiple regression analysis, moderation regression analysis, model fit test. The
results of the analysis show that capital structure affects earnings quality, then
liquidity affects earnings quality, while company size does not affect earnings
quality, accounting conservatism is not able to moderate the effect of capital
structure on earnings quality, accounting conservatism is unable to moderate the
effect of liquidity on earnings quality and Accounting conservatism is not able to
moderate the effect of firm size on earnings quality.