PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA YANG DIMODERASI OLEH KOMITE AUDIT

Abstract

This research aimed to examine the effect of capital structure, profit growth, and Investment Opportunity Set
(IOS) on profit quality which was moderated by the audit committee. The research was qualitative. Moreover,
the data collection technique used purposive sampling. In line with that, there were 39 basic industry and
chemistry manufacturing companies which were listed on Indonesia Stock Exchange (IDX) 2016-2020 as a
sample. In total, there were 195 observation samples. Furthermore, the data analysis technique used multiple
linear regression. The research result concluded that capital structure did not affect profit quality. On the other
hand, profit growth had a positive effect on profit quality. Likewise, IOS had a positive effect on profit quality. In
contrast, audit committee did not affect profit quality. Additionally, the audit committee could not moderate the
effect of profit growth on profit quality. In addition, the audit committee could moderate the effect of IOS on
profit quality.