PENGARUH LEVERAGE, LIKUIDITAS, AKTIVITAS DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (STUDY PERUSAHAAN AUTOMOTIVE SELAMA PANDEMI COVID-19)

Abstract

Financial reports are the most importamt thing than always ownes by a company and as a basis for knowing the value or performance of the company. Every company must have the main goal of making a profit. In the research that the researchers will do, they will look at how to assess earnings quality. In this study, researchers wanted to know how much influnce the level of leverage, liquidity, activity, and profit growth has on quality of a company’s earnings. This research was conducted using quantitative methods using secondary data in the form of company quarterly financial report data. The variables used in this study are leverage, liquidity, activity, and profit growth as independent ansearnings quality as dependent. The populatiom in this study were companies listed on the Indonesian Stock Exchage in
the miscellaneous industry sector with a total of 56 companies and the sample chose was automotive companies totsling 11 companies. In processing research data, researchers used the classic assumption test which consisted of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Furthermore, the influence test was carried out using multiplr linear regression analysis and the T test, F test, and coefficient of determination test were carried out. The result showed that leverage and profit growth had no significant effect and had unidirectional relationship. Liquidity affects the quality of earnings and show unidirectional relationship. While the activity has an insignificant and opposite direction. However, simultaneously all variables have a significant effect on earning quality.

Keywords : Leverage, Liquidity, Activity, Profit Growth, Profit Quality