Effect of Capital Structure, Company Size, and Current Ratio on Company Financial Performance in Food &amp; Beverage Companies Listed on the IDX in 2019-2021.

Andriyani, Dwi; Nurasik, Nurasik

doi:10.21070/ups.599

Cited by 1 publication

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“…Companies that earn quality profit are companies that have managed to maintain the stability of their profits and should report profits according to facts, not as desired. (Alsmady, 2022;Apriadi et al, 2022;Egbunike &;Odum, 2018;Lee et al, 2022;Odum et al, 2018;Wulandari et al, 2021) Maintaining the level of profit stability and actuality of financial statements is one of the in evitability implemented by the company. Companies may experience fluctuations in profits that make the quality of company profits unqualified (Hassan, 2015).…”

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confidence: 99%

“…Wulandari et al, 2021) When a company experiences fluctuating profits and even losses, many management teams will try their best in preparing financial statements to achieve attractive results, this is what triggers profit management, influential profit management activities, especially reducing the quality of profits generated(Abdelsalam, Chantziaras, Ibrahim, &; D, 2021; Aldubhani et al, 2022; Harymawan &; Nurillah, 2017; Jumantari et al, 2022; Maulia &; Handojo, 2022…”

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Determinants Profit Quality of Food and Beverage Companies

Rozikin,

Aminah,

Putri

2023

IJIRME

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The research conducted aims to evaluate the influence of factors that affect the profitability of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The study is based on a quantitative approach in data collection and analysis. A total of 33 companies were selected to be sampled, selective methods were used in sample selection based on criteria made by researchers. This data was analyzed using SPSS software for the study. The results showed that profits and increased revenues had an impact on the quality of profits, while large companies had no impact on the quality of profits. The results of trials conducted simultaneously show that profits, revenue growth, and company scale have an impact on revenue quality. The results of the coefficient of determination test showed that 33.2% of the variation in Profit Quality could be explained by Profitability, Profit Growth, and Company Size, while 66.8% could be explained by other factors not studied.

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