PENGARUH KARAKTERISTIK PERUSAHAAN, LEVERAGE, DAN OPINI AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MANUFAKTUR SELAMA MASA PANDEMI

This study aims to examine the influence of firm characteristics, leverage, and audit opinion on profitability in the manufacturing sub-sector companies during the pandemic period listed on the Indonesia Stock Exchange. The sample selection technique employed purposive sampling using a quantitative approach with secondary data obtained from financial reports of manufacturing sub-sector companies listed on the Indonesia Stock Exchange during the 2020-2021 period. The data analysis technique used to test the hypotheses was regression analysis. The results of this study indicate that: (1) Firm characteristics, measured by company size and age, have a positive influence on profitability. (2) Leverage, measured by the debt-to-equity ratio, has a positive influence on profitability. (3) Audit opinion has a negative influence on profitability. Suggestions for future research include expanding the scope of the study by using data from a longer period or extending the research to companies outside the manufacturing sub-sector