Thesis: "The Effect of Profitability, Liquidity and Capital Structure on Profit Quality in Non-Cyclicals Consumer Sector Companies Listed on the IDX for the 2022-2024 Period"; Firnanda Ayu Novitalia, NIM 22441960, S-1 Accounting Study Program, Faculty of Economics, University of Muhammadiyah Ponorogo.
The quality of profits is a reflection of the company's ability to generate sustainable profits and can be trusted by stakeholders. The high quality of profit indicates good financial performance and reflects the stable condition of the company. The purpose of this study is to analyze the influence of Profitability, Liquidity, and Capital Structure on Profit Quality. The population in this study is in companies in the Consumer Non-Cyclicals Sector listed on the IDX for the 2022-2024 period. The sample determination method in this study uses the purposive sampling method. Based on the criteria that have been set by the researcher, a sample of 73 companies was obtained multiplied by three years so that a total sample of 219 annual financial statements of the company was obtained. This research was conducted by taking secondary data from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis method used is descriptive statistical analysis. Meanwhile, the data analysis technique used in this study is multiple linear regression analysis. Data analysis using IBM SPSS Statistics 25.
The results of this study show that the first hypothesis of Profitability (ROA) has a significant positive effect on Profit Quality. The second hypothesis is obtained as a result that Liquidity (CR) has a significant positive effect on Profit Quality. The third hypothesis is obtained as a result that Capital Structure does not have a significant effect on the Quality of Profit. The fourth hypothesis is obtained as a result that Profitability, Liquidity and Capital Structure simultaneously affect the Quality of Profit.
Keywords: Profitability, Liquidity, Capital Structure, Profit Quality