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December 2023

Determinants Profit Quality of Food and Beverage Companies

1Rozikin, 2Aminah, 3Imanuriea Annisa Putri
1,2,3Bandar Lampung University, Z.A Pagar Alam Street, Bandar lampung, Indonesia
DOI : https://doi.org/10.58806/ijirme.2023.v2i12n08

Abstract

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.

Keywords:

profit quality, profitability, profit growth, company size

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