PENGARUH LIKUIDITAS, PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KUALITAS LABA: (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesi Periode 2017-2021)

Ade Irna

Authors

Ade Irna Universitas Kuningan

Keywords:

Profit Quality, Liquidity, Profit Growth, Company Size

Abstract

The profit quality of textile and garment sub-sector manufacturing companies in recent years has decreased. This decline is assumed due to aspects of liquidity, profit growth, company size and leverage. The research entitled "The Effect of Liquidity, Profit Growth, Company Size and Leverage on Profit Quality" has a formulation of the problem of how liquidity, profit growth, company size, and leverage affect profit quality. The purpose of this study is to explain the effect of liquidity, profit growth, company size and leverage on profit quality.This study used quantitative methods. The data sources used are secondary data obtained from outside the scope of the company available in www.idx.co.id. The data will be analyzed by descriptive and verifiative analysis methods. The theoretical basis used is agency theory and signal theory.Based on the data analysis conducted, it was concluded that liquidity, profit growth, company size, and leverage have a positive and significant effect on the quality of profits together. Liquidity has a positive insignificant effect on partial profit quality. Profit growth has a positive and significant effect on profit quality partially. The size of the company has a positive and significant effect on the quality of profits partially. And leverage has a negative and insignificant effect on the quality of profit partially.

Keyword : Profit Quality, Liquidity, Profit Growth, Company Size.

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