Daftar Isi:
  • This research aims to find out and understand the presence or absence of influence of capital structure, company size and liquidity on the quality of profits of consumer goods sector manufacturing companies on the Indonesia Stock Exchange. Samples are selected through the purposive sampling method. The sample in this study was 102 companies during the period 2018-2020. The sampling technique uses purposive sampling method. The data analysis techniques used in this study are descriptive statistical analysis, classical assumption tests, and multiple line regression analysis and hypothesis tests. Data processing is supported by statistical applications, namely IBM SPSS Statistic 25 for Windows. The results of this study show that the Capital Structure Variable is known to have a significant negative effect on the quality of profits of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The variable size of the company is said to have a significant negative effect on the quality of the profit of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Meanwhile, liquidity variables are known to have no influence on the quality of manufacturing company profits listed on the Indonesia Stock Exchange for the period 2018-2020 Key words: Capital Structure, Firm Size, Liquidity, Earnings Quality.