Flexibility and strength are both needed to attain a split position without the aid of external leg support.
Also, in order to remain airborne while in the split position, strength is needed to propel the body upward with sufficient kinetic energy to compensate for the loss of vertical momentum that results from raising the legs into a split position while airborne.
In particular, emphasis is often placed on pointing the feet while airborne, especially during the split, so as to extend the leg lines.
Also, proper technique (i.e., best practice) typically calls for straight legs (except in stag variations) and a full split position at the apex of the leap or jump.
One variation of the jump colloquially called the "Plisetakaya head kick" after Bolshoi prima ballerina assoluta Maya Plisetskaya is a jump with the front leg tilted downward and a full backbend.