Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen (JIM)
Fahendra Pratama
Universitas Negeri Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Pada Bursa Efek Indonesia Periode 2019-2021 Fahendra Pratama
Jurnal Ilmu Manajemen Vol. 11 No. 2 (2023)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v11n2.p377-392

Abstract

This research was conducted to determine what can affect profit growth in pharmaceutical sub-sector companies for 2019-2021. The independent variables used in this research are ROA, DAR, CR, and TATO to determine why companies are experiencing profit growth. This study uses firm size as a moderating variable to determine whether it can strengthen the relationship between the independent variables and earnings growth. Using a purposive sampling technique, the sample in this study used 10 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The data analysis technique used in this study is panel data regression and moderation regression. The results of this study state that ROA and DAR have a positive effect on profit growth. In contrast, the CR and TATO variables do not affect profit growth because profit growth occurs when the assets owned by a company can be put to good use to generate profits. Then the size of the company cannot be a moderating variable in this study because the size of the company does not guarantee profit growth in a company, but rather how the company's ability to manage its assets to generate profits. The results of this study can be used as a comparison or reference for research with similar topics. This study has implications that the level of sales and debt management of a company has an essential role in achieving profit growth.
Co-Authors