PENGARUH LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

Abstract

This research examines the effect of liquidity, leverage, and firm size on profit quality. Liquidity was measured by Current Ratio (CR), leverage was measured by Debt to Equity Ratio (DER), and firm size was measured by the company's total asset. While the profit quality was measured by Earnings Quality (EQ) at Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. The research applies quantitatively. The population consists of Property and Real Estate companies listed on IDX 2020-2023. Furthermore, the data collection technique used purposive sampling, with 10 companies which fulfilled the criteria as a sample. The data were observed for 4 years; therefore, there were 40 data observation samples. Moreover, the data analysis technique used multiple linear regression with SPSS 26. The research used data analysis using classical assumption, namely normality, multicollinearity, autocorrelation, and heteroscedastic. The result shows that liquidity, which is measured by current ratio, has a positive effect on profit quality. Leverage, which is measured by debt to equity ratio, has a positive effect on profit quality. Firm size, which is measured by company’s total assets, does not affect profit quality.