PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

To describe leverage, profitability, institutional ownership, and profit quality is the aim of this study. 2. The simultaneous and partial effects of institutional ownership, profitability, and leverage on profit quality. Design library research, qualitative descriptive analysis, and quantitative descriptive analysis were used to gather the research's findings. Documentation is the technique used to acquire data. The following conclusions are drawn from the research's findings: 1. There is a tendency for average leverage, profitability, institutional ownership, and earnings quality to fall and vary. 2. The study of leverage, profitability, and institutional ownership using multiple linear regression analysis detrimental impact on the quality of earnings. 3. The results of the correlation coefficient test indicate that, although profitability and earnings quality have a somewhat high connection, the link between leverage and institutional ownership factors on earnings quality is at a low correlation level. 4. The majority of the profits quality may be explained by tests of the coefficient of determination of leverage, profitability, and institutional ownership. 5. The quality of earnings is significantly and negatively impacted by the F test for leverage, profitability, and institutional ownership. 6. While profitability has a considerable impact on earnings quality, the leverage t test and institutional ownership have an effect but are not statistically significant.