Quality Analysis of Profit at Pdam Tirta Anoa Kendari City

The purpose of this study was to determine the quality of earnings at PDAM Tirta Anoa Kendari City was adequate. The type of data used in this research is qualitative data. Sources of data used in this study primary data and secondary data. In this study, the data collection methods were interviews and documentation. The data analysis method used in this research is descriptive. The results show that the Profit Quality of PDAM Tirta Anoa Kendari City has decreased every year, which is still below the number 1, in 2018 it was 0.002, while in 2019 the profit quality decreased by -0.1 and in 2020 the earnings quality was 0.00. The liquidity ratio is seen from the current ratio in 2017-2020 the condition of the company is categorized in a bad condition, because the average standard generated from 2017-2020 is only 275.07%. The solvency ratio is seen from the debt ratio in 2017-2020, the condition of the company is categorized in good condition, because the average standard produced is 10.97%. The activity ratio is seen from the Total Assets Turnover in 2017-2020, the condition of the company is categorized in a bad condition, because the average standard generated is 0.59 times, and judging from the Net Profit Margin in 2017-2020 the condition of the company is categorized in a bad condition, because the standard the average generated is very little and < 50%, where the average standard is 1.57%, this shows that the company's performance in generating profits is not good enough.