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All Journal Journal of Management - Small and Medium Enterprises (SME's)
Cipta Kurnia Sandi
Department of Management, Faculty of Economics Business and Politics, Muhammadiyah University of East Kalimantan
Economics, Econometrics & Finance

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THE INFLUENCE OF COMPANY SIZE AND SALES LEVEL ON THE PROFIT GROWTH OF FOOD AND BEVERAGE SUBSECTOR COMPANIES Cipta Kurnia Sandi; Sri Wahyuni Jamal; Fenty Fauziah
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 3 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i3.23257

Abstract

The food and beverage subsector, which is part of the primary consumption industry, has profit growth that is influenced by various internal company factors, including company size and sales level. This study aims to analyze the effect of company size and sales level on profit growth in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX). This study uses documentation as its data collecting strategy. In all, 110 pieces of observational data were collected from 10 organizations based on the sample criteria, with an observation period spanning from 2014 to 2024. Purposive sampling is the technique used to determine the sample. This research made use of multiple linear regression as its method of data analysis. According to the findings, sales volume significantly affects earnings growth, although firm size does not. Keywords: Company Size; Sales Level; Profit Growth
Co-Authors Fenty Fauziah Sri Wahyuni Jamal