Article Per Year (5 Year)
p-Index From 2021 - 2026
3.077
P-Index
This Author published in this journals
All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business Jurnal Mantik Ilomata International Journal of Tax and Accounting International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Applied Finance and Business Studies Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi dan Keuangan International Journal of Applied Business and International Management International Journal of Economics, Accounting, and Management Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu PESHUM Harmoni Economics: International Journal of Economics and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Keulana Erwin
Fakultas Ekonomi Dan Bisnis, Universitas Sumatera Utara, Medan, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, ACTIVITY RATIOS AND AUDIT COMMITTEE ON PROFIT GROWTH WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE IN AUTOMOTIVE AND COMPONENT COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (IDX) FOR THE PERIOD Boy Baba Raja Sihaloho; Azhar Maksum; Keulana Erwin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, activity ratios, and audit committee on profit growth, with managerial ownership as a moderating variable in automotive and component companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Profit growth is an important indicator in assessing company performance and sustainability, particularly in the automotive industry, which faces dynamic economic conditions and intense competition. This research employs a quantitative approach using secondary data obtained from the companies’ annual financial statements. The population of this study includes all automotive and component companies listed on the IDX, with samples selected using purposive sampling techniques. Data analysis is conducted using Moderated Regression Analysis (MRA) to examine the direct effects of independent variables on profit growth as well as the moderating role of managerial ownership. The results of the study indicate that profitability, leverage, and activity ratios have a significant positive effect on profit growth. Furthermore, liquidity and audit committee involvement have no significant effect on profit growth. Managerial ownership has a significant negative effect on profit growth. Additionally, managerial ownership was found to be unable to strengthen the relationship between these financial variables and profit growth. These findings indicate that management’s involvement in stock ownership can enhance the effectiveness of corporate management and drive more sustainable profit growth. This study is expected to provide a theoretical contribution to the development of corporate finance research and serve as practical guidance for management, investors, and stakeholders in decision-making.
Co-Authors Abdiyanto Abdiyanto Adam Afiezan Agung Wahyudhi Atmanegara Aninditya Amanda ayu kurnia sari Azhar Maksum Boy Baba Raja Sihaloho Dena Viona Br Kembaren Deri Sembiring Elisa Fransiska Girsang Erlina Erlina Erlina Fahmi Natigor Nasution Fahmi Natigor Nasution Firza Azzahra Frisky Anistya H. Adam Afiezan Hendra Saputra Intan Wahyuni Nasution Iskandar Muda Julia Meidarti Gea Nara Pelita Sari Kaban Nelly Reinalda Sidabutar Noviani Parapat Gultom Pesta Maria Pasaribu Rina Br. Bukit Rina Bukit Roma Gunarty Pakpahan Sambas Ade Kesuma Sambas Ade Kesuma Shara Ketty Moretta Situmorang Siti Nurmala Lubis Sri Wahyuni Sukarja, Detania Susan Cornelya Hermina Syafrizal Helmi Situmorang Taufik Kurniawan Thalita Syafira Tri Murti Lubis Tulus Manurung Virna Natasya Angeli Siburian Wilda Anabia Prasasti Wintari Harahap