PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, DAN AKTIVITAS TERHADAP KUALITAS LABA PERUSAHAAN MANUFAKTUR BEI 2019-2022

Abstract

This research examined the effect of liquidity, solvability, profitability, and activity on the profit quality at the
Manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The research was
quantitative. Furthermore, the population was Manufacturing companies listed on the IDX during 2019-2022.
The data collection technique used purposive sampling, in which the sample was based on the criteria given. In
line with that, there were 43 companies listed on the Indonesia Stock Exchange during 2019-2022 as the sample.
Moreover, the data were taken for four years (2019-2022). Therefore, 157 data were analyzed. The data analysis
technique used multiple linear regressions with the SPSS 26 versions. The result showed that liquidity had a
negative and significant effect on the profit quality at the Manufacturing companies. Likewise, solvability had a
negative and significant effect on the profit quality at the Manufacturing companies, However, profitability had
a positive and significant effect on the profit quality at the Manufacturing companies. In contrast, activity had
an insignificant effect on the profit quality at the Manufacturing companies,