The Effect of DER, Firm Size and Profit Growth on the Quality of Profits in Property, Real Estate and Building Construction Sector, Subsector Property and Real Estate Companies in the Indonesian Stock Exchange (BEI) during the Periods of 2019-2023

This research aims to determine whether there is an influence of capital structure, company size and profit growth on the quality of profits in companies in the property, real estate and building construction sectors, especially the property and real estate subsector on the Indonesia Stock Exchange (BEI) during 2019 to 2023. Total Population In this research there were 40 companies and the sample was 29 companies. The test results in this research show that DER and Firm Size Size have a negative effect on quality of profits, while Profit Growth has a positive effect on earnings quality. Then the research results stated that Profit Growth had a positive effect on earnings quality, while DER and Firm size has no effect on Quality Of profits. For further research, you can consider other factors that influence earnings quality and extend the observation period and increase the number of population and sample companies. Different variables can also be taken into consideration to compare the results of this study.