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Wina Permata Ramadhani
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN SUB SEKTOR RETAILING Wina Permata Ramadhani; Muhammad Rivandi
Journal of Innovation Research and Knowledge Vol. 4 No. 10: Maret 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i10.9884

Abstract

Earnings quality is an important indicator for evaluating a company's earnings results and ensuring that the financial information presented is accurate and reliable for decision making by management and investors. The aim of this research is to determine empirically and significantly the influence of leverage, profitability and liquidity on the profit quality of companies in the retailing sub-sector for the period 2021 - 2023. This research uses a quantitative approach and the sampling technique used is purposive sampling. This research used a sample of 16 companies observed for 3 years, resulting in a total of 48 data. Data obtained from the Indonesian Stock Exchange (BEI) https://www.idx.co.id/id. Data processing uses E-Views version 9.0. The results of this research explain that leverage has no effect on earnings quality, profitability has a significant negative effect on earnings quality and liquidity has no effect on earnings quality.
Co-Authors Rivandi, Muhammad