PENGARUH CURRENT RATIO, RETURN ON ASSET, DEBT TO EQUITY RATIO TERHADAP KUALITAS LABA (Studi Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di BEI Tahun 2018-2022)

Sari Sekar Kinasih; Arum Ardianingsih

Sari Sekar Kinasih
Arum Ardianingsih

Keywords: Current Ratio, Earnings Quality, Debt to Equity Ratio, Return On Asset

Abstract

Earnings quiality is one of the determining factors in making decisions to invest. This research aims to determine the effect of the current ratio, return on assets, and debt to equity ratio on the earnings quality in manufacturing companies in the consumer goods sector listed on the Indonesian Stock Exchange for the 2018-2022 period. The type of reserach is quantitative research. The samples in this research were 50 samples from 10 companies using a purposive sampling method. The analysis technique used is multiple linear regression using IBM SPSS. The reserach result show that (1) The current ratio has a negative effect on earnings quality, (2) Return on assets has no effect on earnings quality, (3) And the debt to equity ratio has a negative effect on earnings quality.