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

Abstract

This study aims to analyze the influence of capital structure, profit growth, audit quality, and size on the quality of industrial companies' profits. 18 samples from 25 company populations. The method used was the purposive sampling method. Research data was obtained from the www.idx.co.id website. Then data was processed using the SPSS application version 26. Results of the capital structure research partially have a positive and significant effect on quality profit. Profit growth partially has a positive, significant effect on profit quality. Audit quality partially has a positive, insignificant effect on profit quality. Size partially has a positive, significant effect on quality of profits. Capital Structure, Profit Growth, Audit Quality, and Size simultaneously have a significant effect on Profit Quality. The adjusted R-squared 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, and size by 33.9%, while remaining 66.1% is influenced by other factors outside of this study