Pengaruh Kualitas Audit, Struktur Modal, Persistensi Laba terhadap Kualitas Laba pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2020- 2022

Abstract

By 2020, the Ministry of Finance projected that Indonesian economic growth would experience a significant decline, with estimates ranging from -1.7% to 0.6%. The impact of this economic slowdown is strongly felt in Indonesia's manufacturing sector, which has begun to experience a drastic decline since March 2020.
The objective of the study is to test the partial impact of audit quality, capital structure, profit persistence on the quality of profit in food and beverage companies in 2020-2022. As the population in the study of food and drink companies listed on the Indonesia Stock Exchange in the period 2020-2022 comprising 84 companies. The method applied in this research is quantitative. The trick in the sampling technique is to use purposive samplings and then produce 22 selected companies. Testers using double regression analysis in
this study revealed the following findings: 1) There was a negative relationship between Audit Quality and Corporate Profit Quality in the food and beverage subsector, 2) The Capital Structure had a positive impact on the Quality of Profit of the Enterprise in the Food and Beverage Subsector, 3) The Persistence of the Profit had no significant influence on the Company's Quality of Revenue in thefood and drink subsector.