The Effect Capital Structure, Profit Growth, Audit Quality, Size on Quality Corporate Profits Various Industries

Abstract

This study aims to analyze influence of Capital Structure, Profit Growth, Audit Quality, Size on Quality  Profits Industrial Companies. 18 samples from 25 Company populations. Method used purposive sampling method. Research data was obtained from www.idx.co.id website. Then data processed using  SPSS application version 26. Results of the Capital Structure research partially have positive and significant effect on Quality Profit. Profit growth partially has positive, significant effect on Profit Quality. Audit Quality partially has positive, insignificant effect on Profit Quality. Size partially has positive, significant effect on Quality of Profits. Capital Structure, Profit Growth, Audit Quality, Size simultaneously have  significant effect on Profit Quality. The adjusted R square value is 0.339 or 33.9% which means that research variable is able to explain the Quality of Profit as determined by Capital Structure, Profit Growth, Audit Quality, Size of 33.9% while remaining 66.1% is influenced by other factors outside of this study.