How Accounting Concervatism Moderates Leverage and Profit Persistence on Earning Quality?

This research is to examine the factors that influence earnings quality, namely earnings persistence and leverage using accounting conservatism as a moderating variable. In this research, Property & Real Estate Companies listed on the Indonesia Stock Exchange from 2021 to 2023 were used as research objects with a sample size of 50 using a purposive sampling method. The type of research used is quantitative, namely collecting, compiling, processing and analyzing data in the form of numbers and the data analysis techniques used are Multiple Regression Analysis and Moderated Regression Analysis. Research results show that leverage has a negative effect on earnings quality, while earnings persistence has no effect on earnings quality. Accounting conservatism is unable to moderate the relationship between leverage and earnings persistence on earnings quality.