Debt Policy, Reputable External Auditor, Company Size, And Profit Quality

The financial report describes company performance before the users: public investors and creditors. Moreover, this must deliver superior profits to display beneficial information. For reason, study attempts know its determinants by utilizing causing factors, like debt policy reputable external auditors as primary variable size control. Besides, sets companies in retail trade industry Indonesian capital market from 2013 until 2018 population, where a simple random sampling technique is utilized grab samples. After that, employs regression model related statistical features check intended hypotheses. examining them statistically, reveals that affect profit quality positively. However, do not influence quality.