THE INFLUENCE OF CAPITAL STRUCTURE, OPERATING CYCLE, INVESTMENT OPPORTUNITY SET AND THE ROLE OF EARNING MANAGEMENT ON PROFIT QUALITY (Study on Manufacturing Companies Listed on the IDX in 2018-2022)

Abstract

This study aims to examine the effect of capital structure, operating cycle, investment opportunity set, earning management on the quality of profits carried out in food and beverage subsector manufacturing companies in 2018-2022. This type of research is descriptive with a quantitative approach using secondary data. The data collection technique is documentation through the IDX website and a sample of 35 companies and a sample of 25 companies. Purposive sampling technique. The data analysis used is multiple linear regression analysis. The results prove that capital structure, investment opportunity set, earning management negatively affect profit quality. While the operating cycle has a positive effect on profit quality.