The Effect of Profitability, Liquidity and Corporate Governance on Profit Quality in Food and Beverage Sub-sector Companies That Listed on the Indonesia Stock Exchange in 2019-2023
Year: 2025
Type: article
Abstract: This study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.
Authors: Iis Pratiwi, Sahmin Noholo, Nilawaty Yusuf
Institutions: State University of Gorontalo, Universitas Gorontalo
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4410143930