<![CDATA[Objective – This study aims to obtain empirical evidence on the Effect of Cash Holding and Leverage on Profit Quality with Company Size as a moderation variable. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is 42 companies in the Technology and Industrial sectors listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis is logistic regression analysis using the Eviews 9 software. Findings – The results of the study show that Cash Holding does not have a negative effect on Profit Quality. Meanwhile, Leverage has a negative effect on the Quality of Profit and Company Size has a positive effect on the Quality of Profit. Then, Company Size does not strengthen the influence of Cash Holding on Profit Quality. Also, Company Size does not strengthen the influence of Leverage on Profit Quality. Limitations/Implications of Research – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, this study has limitations on the sample from only 112 to 42 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis. JEL : M41, G32, G30, L25]]>
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