PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA

Abstract

This research aims to observe the effect of liquidity, profitability, firm size, and good corporate governance on profit quality. Furthermore, liquidity was proxy with the current ratio, profitability was proxy with return on assets, firm size was proxy with Ln (total assets), mechanism of good corporate governance measured by the audit committee, independent board of commissionaire, and managerial ownership. This research used quantitative research. The research population used all the property and real estate companies listed on Indonesia Stock Exchange in the 2017-2020 period. Furthermore, the data collection technique of this research used purposive sampling i.e., a sample selection with determining criteria. The number of research samples obtained 68 research data from 17 companies. Moreover, the research analysis method used multiple linear regressions analysis with SPSS 27 version. The research result showed that liquidity, profitability, firm size, and audit committee did not affect the profit quality. In addition, the independent board of commissionaire and managerial ownership had a negative effect.
Keywords: liquidity, profitability, firm size, good corporate governance, profit quality