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All Journal Jurnal Akuntansi dan Keuangan
Febby Irawati Putri
Universitas Bina Sarana Informatika
Economics, Econometrics & Finance

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Pengaruh Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Febby Irawati Putri; Ratnawaty Marginingsih
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9044

Abstract

This study examines whether sales growth and firm size are associated with profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) within the Consumer Non-Cyclicals sector during 2021–2025. Profitability is represented by Return on Assets (ROA), with sales growth and firm size examined as explanatory variables. The study adopts a quantitative design and utilizes secondary information drawn from the annual financial reports of the selected companies. Through purposive sampling, 23 companies were selected, generating 115 observations. Panel data regression was applied to evaluate the proposed relationships, supported by partial and simultaneous hypothesis testing as well as the coefficient of determination. The empirical findings indicate that neither sales growth nor firm size has a statistically significant relationship with profitability. The joint examination likewise provides insufficient evidence of a significant effect of both variables on profitability. These findings imply that differences in profitability among the sampled companies are not adequately captured by sales growth and firm size alone, indicating the possible influence of other factors outside the variables included in the research model.
Co-Authors Ratnawaty Marginingsih