PENGARUH STRUKTUR MODAL, LIKUIDITAS, PERTUMBUHAN LABA, DAN UKURAN PERUSAHAAN PADA KUALITAS LABA
Keywords:Capital Structure, Liquidity, Profit Growth, Company Size, Profit Quality
This study aims to empirically test the influence of capital structure, liquidity, profit growth, and company size on the quality of empirical study profit on manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2019, and using quantitative approaches. Samples used in this study as many as 169 companies, sampling using purposive sampling techniques so that 57 companies obtained with observations for 6 years, and data processed as many as 245 data. Analytical techniques are multiple regressions to obtain a comprehensive picture of the relationship between one variable and another. Based on the results of this study, the capital structure significantly affects the quality of profit with a significance value of 0.047. While liquidity, profit growth, and the size of the company have no significant effect on the quality of profit with significant values of 0.809, 0.671, and 0.491, respectively, if simultaneously the capital structure, liquidity, profit growth, and size of the company influence the quality of profit.