PENGARUH STRUKTUR MODAL,PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

Abstract

This research aimed to determine and analyze the effect of capital structure, profitability, and firm size on profit quality. Moreover, the population was all Foodand Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021 consisting of 72 companies. The research was quantitative. The data collection technique used purposive sampling i.e., a sample selection with determined criteria. Based on the purposive sampling, it obtained 124 samples from 31 Foodand Beverage companies. Moreover, the data analysis technique used multiple linear with SPSS. The research test and analysis indicated that capital structure which was aproxy with Debt to Equity Ratio (DER) had a negative effect on the profit quality. On the other hand, profitability which was a proxy withReturnOn Asset (ROA) didnot affect the profit quality. Likewise, firm size which was a proxywith Ln (total asset)did not affect the profit quality of Food and Beverage companies listed on the Indonesia Stock Exchange (IDX).