PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN IFRS DAN LEVERAGE TERHADAP KUALITAS LABA (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2019-2021)

Abstract

A company’s profit information does not guarantee that the accounting profit has quality. Profit quality is profit in the financial report that reflects the company’s actual financial performance, therefore the quality of a company’s profit is very necessary. This study aims to determine the effect of the application of IFRS financial accounting standards and leverage on the quality of profits in manufacturing companies in the basic and chemical industry sektors on the Indonesia Stock Exchange for the 2019-2021 period, both partially an simultaneously. This type of research uses quantitative research. The sampling technique used is purposive sampling by taking secondary data from the www.idx.co.id page. The population of this study consisted of 87 companies, of which 34 companies were research samples. The data analysis techniques used were multiple linear regression, descriptive statistic, classical assumption tests an hypothesis tests. The results of the study showed that partially the IFRS application variable did not have a significant effect on profit quality and the leverage variable had a significant effect on profit quality. While the results of the study simultaneously showed that the IFRS application and leverage variables simultaneously did not have a significant effect on profit quality.