Pengaruh Profitabilitas, Pertumbuhan Laba, dan Investment Opportunity Set(IOS) terhadap Kualitas Laba (Studi pada Perusahaan Sub Sektor Makanandan Minuman Yang Terdaftar di BEI Tahun 2020-2022)

Abstract

This research was conducted with the aim of understanding the influence of Profitability, Profit Growth and Investment Opportunity Set (IOS) on the quality of profits in food and beverage
sub-sector companies listed on the BEI in 2020-2022. The sample was selected using the purposive sampling method, where the sample is selected based on certain criteria. In this research, there were 34 companies used as samples. The data collected was then analyzed using multiple linear regression using SPSS, with quantitative data. The findings of this research prove this in part, the Profitability variable, Investment Opportunity Set (IOS) has a significant positive effect on earnings quality. High profitability means the quality of profits is also high, and vice versa, this is because the company has good performance in generating profits. A high Investment Opportunity Set means the quality of profits is also high, and vice versa, this is because companies with high investment opportunities tend to expand in their business strategy, which results in a need for greater external funds. The profit growth variable has no effect on earnings quality. Profit growth is not influenced by increases and decreases in earnings quality, because managers often tend to report high profits in ways that can be adjusted to meet investor expectations.