PENGARUH PROFITABILITAS LIKUIDITAS LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2019-2023)

Abstract

By examining the quality of the company's earnings, profit quality provides a means of evaluating the reliability of financial data. The purpose of this study is to identify the factors that affect profit quality as a function of liquidity, size, profitability, and leverage. For the years 2019–2023, 92 manufacturing enterprises listed on the Indonesia Stock Exchange (BEI) in the Property and Real Estate sub-sector made up the study's population. Twenty firms were selected from this demographic via the use of purposive sampling. This study use SPSS version 19's multiple linear regression analysis method. Income quality is unaffected by profitability, negatively impacted by liquidity, unaffected by leverage, and unaffected by firm size, according to this study's findings. Which means that the independent variable accounts for 12.4% of the dependent variable's impact.

Keywords: Profit Quality, Profitability, Liquidity, Leverage, Company Size.