Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa Akuntansi Multidisciplinary Indonesian Center Journal
Pratiwi, Iis
Unknown Affiliation
Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Multidisciplinary Indonesian Center Journal

 1 
THE EFFECT OF PROFITABILITY, LIQUIDITY AND CORPORATE GOVERNANCE ON PROFIT QUALITY IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES THAT LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023 Pratiwi, Iis; Sahmin Noholo; Nilawaty Yusuf
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.747

Abstract

This study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.
Co-Authors Ahmad, Faldaria Muzdalifah Muzdalifah Nilawaty Yusuf Sahmin Noholo