<![CDATA[Abstract This study aims to determine whether Net Profit Margin, Current Ratio and Total Assets Turnover have an effect on Profit Growth with Company Size as a Moderating Variable (Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2020 Period). This research method uses quantitative. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period totaling 28 companies. Based on the purposive sampling criteria obtained, 13 companies meet the research criteria. The data collection technique in this study is to take secondary data contained in the Indonesia Stock Exchange. This study uses the SmartPLS 3 (Partial Least Square) data analysis test. The results of this study indicate that (1) Net Profit Margin has an effect on profit growth, (2) Current Ratio has an effect on profit growth, (3) Total Assets Turnover has an effect on profit growth, (4) Company size moderates the relationship between Net Profit Margin and profit growth, (5) Company size moderates the relationship between Current Ratio and profit growth,(6) Company size moderates the relationship between Total Assets Turnover and profit growth. Abstrak Penelitian ini bertujuan untuk mengetahui apakah Net Profit Margin, Current Ratio dan Total Assets Turnover berpengaruh terhadap pertumbuhan laba dengan ukuran perusahaan sebagai variabel moderasi (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2017-2020). Metode penelitian ini menggunakan kuantitatif. Populasi penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2020 berjumlah 28 perusahaan. Berdasarkan kriteria purposive sampling diperoleh 13 perusahaan yang memenuhi kriteria penelitian. Teknik pengumpulan data dalam penelitian ini yaitu mengambil data sekunder yang terdapat di Bursa Efek Indonesia berupa laporan keuangan. Penelitian ini menggunakan pengujian analisis data SmartPLS 3 (Partial Least Square). Hasil penelitian ini menunjukkan bahwa (1) Net Profit Margin berpengaruh terhadap pertumbuhan laba, (2) Current Ratio berpengaruh terhadap pertumbuhan laba, (3) Total Assets Turnover berpengaruh terhadap pertumbuhan laba, (4) Ukuran perusahaan memoderasi hubungan Net Profit Margin terhadap pertumbuhan laba, (5) Ukuran perusahaan memoderasi hubungan Current Ratio terhadap pertumbuhan laba, (6) Ukuran perusahaan memoderasi hubungan Total Assets Turnover terhadap pertumbuhan laba.]]>
