The Effect of Profitabilty, Profit Growth, and Investment Opportunity Set (Ios) on Profit Quality with the Audit Committee as a Moderating Variable

Abstract

This research purposes to determine the effect of profitabilty, profit growth, and investment opportunity set (Ios) on profit quality with the audit committee as a moderating variable on profit quality in companies in 2017-2021 (Researchon Manufacturing Companies listed on the Indonesia Stock Exchange). This research uses quantitative research methods. The data source that researchers use is secondary data. The secondary data that researchers use are in the form of financial reports of manufacturing companies listed on the Indonesia Stock Exchange obtained through the link www.idx.co.id and other related websites. The population in this researchare manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used in this article is purposive sampling with a total of 64 companies with a period of 5 years and a total of 320 company data. The analysis method used in this research is multiple regression analysis using IBM SPSS Statistics Ver. 25. According to the research results, Profitabilty, profit growth and Profitabilty moderated by the audit committee have an effect on profit quality. Meanwhile, IOS, profit growth moderated by the committee, and IOS moderated by the audit committee have no effect on profit quality