PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 – 2023)

Abstract

The objective of this study is to ascertain how leverage, liquidity, profitability, and firm size affect the quality of profits. The empirical research will focus on manufacturing companies that produce food and drinks and are listed on the Indonesia stock market for the 2020–2023 timeframe. The secondary data used in this study is taken from the 2020–2023 annual financial reports of food and beverage firms listed on the Indonesia Stock Exchange. With the use of a purposive approach, the sample was chosen to consist of 18 (eighteen) different firms. SPSS version 24 is used to evaluate multiple linear regression, the analytical technique that is being used. According to certain reports, the quality of earnings is significantly impacted by the ratio of leverage, significantly impacted by profitability, significantly impacted by the size of the company, and not significantly impacted by the volume of liquidity.