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All Journal Jurnal Pendidikan Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Akademi Akuntansi (JAA) The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Abdimas Bina Bangsa Journal of Economy, Accounting and Management Science (JEAMS) Journal Markcount Finance Applied Accounting and Management Review Journal of Accounting, Management, Economics, and Business Journal of Community Research & Engagement (JCRE) Islamic Studies in the World
Siti Mudawanah
Universitas La Tansa Mashiro
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Social Sciences Other

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Journal : applied accounting and management review

 1 
THE EFFECT OF SALES GROWTH AND COMPANY SIZE ON PROFITABILITY WITH COMPANY EFFICIENCY AS A MODERATOR Novia; Ela Widasari; Siti Mudawanah
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7544

Abstract

This study examines the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the post-pandemic recovery period of 2021–2025. This study aims to analyze the effect of sales growth and company size on profitability, and examine the moderating role of company efficiency. This study uses an associative quantitative design with secondary data in the form of panel data from 21 companies selected through a purposive sampling technique. The data were analyzed using EViews 13 with Fixed Effects and Moderated Regression Analysis (MRA) models. The results show that sales growth has no significant effect on profitability, while company size has a positive and significant effect on profitability. Furthermore, company efficiency is unable to moderate the effect of sales growth or company size on profitability. These findings indicate that company scale is a key factor in determining profitability, while increasing sales without being accompanied by cost control does not guarantee improved financial performance.
Co-Authors Ade Sahruroji Ana Ima Sofana Anita Ester Rahayu Apriyanto, Apriyanto Arifian, Dini Asep Sopiyan Azzahra, Siti Chafid, Nurul Della Octavia, Maura Desi Nuraini Dewi, Susana Edi Sutanto Ela Widasari Fatimah, Imas Fia Fadia Inayah Ginting, Fajar Mediawan hanifah hanifah Herlina Herlina Herlina, Herlina Hikmah Pravitasari Ilmi Albadiah Laula Dwi Marthika M. Luthfan Hidayat M. Wildan, M. Machmud Muthanudin Maesaroh Maskupah, Siti Mega Rahayu, Mike Murniawan, Muhammad Wahid Nalsal, Pindonta Nisa Medithiana Novia Nurhofiani, Anisa Nurlaelah Nurlaelah Nurlaelah, Nurlaelah Paniran Purnomo, Adi Dwi Solly Aryza Taufiqurrohman, Taufiqurrohman Widasari, Ela