Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Kualitas Laba pada Perusahaan Sektor Barang Baku yang terdaftar di Bursa Efek Indonesia periode 2022-2024

Husni, Adissya Hawalia (2026) Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Kualitas Laba pada Perusahaan Sektor Barang Baku yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective – This study aims to analyze the influence of Profitability, Leverage, and Company Size on Profit Quality in raw goods sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Design/Methodology/Approach – This study uses a quantitative approach with secondary data. The research sample consisted of 46 companies selected using the purposive sampling method during the 2022–2024 period. Data analysis was carried out using panel data regression with a Random Effect Model (REM) model using the EViews 9 application. Findings – The results of this study found that Profitability has a negative effect on the Quality of Profit. The Leverage has a positive effect on the Quality of Profit, while the Size of the Company does not have a negative effect on the Quality of Profit. These findings show that the Quality of Profit in companies in the raw goods sector listed on the Indonesia Stock Exchange during the period 2022-2024 is more influenced by Profitability and Leverage, while Company Size has not been able to have a significant influence on Profit Quality. Originality/Value – This study provides empirical evidence regarding the influence of Profitability, Leverage, and Company Size on Profit Quality in raw goods sector companies listed on the Indonesia Stock Exchange. The results of this study are expected to be a reference for academics, companies, investors, and researchers in understanding the factors that affect the quality of profits and as a consideration in decision-making.

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