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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis Golden Ratio of Data in Summary Jurnal Comparative : Ekonomi Dan Bisnis Innovative: Journal Of Social Science Research Carmin: Journal of Community Service Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Nommensen Atestasi : Jurnal Ilmiah Akuntansi
Sinurat, Mangasa
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Golden Ratio of Data in Summary

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The Impact of Profitability and Liquidity on Earnings Growth: Evidence from Food and Beverage Firms Listed on the IDX Lumbangaol, Herawati; Samosir, Hendrik; Sinurat, Mangasa
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1585

Abstract

This study examines the effect of profitability and liquidity on earnings growth in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses secondary data derived from the companies' annual financial reports. A purposive sampling method was employed, resulting in a sample of 30 companies that met the predefined criteria. Data analysis was conducted using multiple linear regression with SPSS version 25, descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing was carried out using the t-test and F-test at a significant level of 0.05. The findings show that profitability (Net Profit Margin) has a positive but insignificant effect on earnings growth. Meanwhile, liquidity (Cash Ratio) has a negative and insignificant effect on earnings growth. Simultaneously, neither profitability nor liquidity significantly influences earnings growth.
Co-Authors Adanan Silaban Batu, Angel Natasya Lumban Br Purba, Yeni Try Milani Danri Toni Siboro Doloksaribu, Gabriella Evelin Marlina Gaol, Anju Rayman Lumban Gaol, Ayu Indah Lumban Gaol, Manatap Berliana Lumban Hamonangan Siallagan Hasugian, Christnova Irianto, Tomi Lumban Gaol, Vebry Lumbangaol, Herawati m siahaan, audrey Munte, Mei Hotma Mariati Nababan, Cintia Nduru, Laurensia Permatasari, Lili prayoga arnold Samosir, Hendrik Saribu, Ardin Dolok Siahaan, Audrey M sidabutar, Jesica Septiana Sidabutar, Rimbun Sidabutar, Rimbun C D Sidabutar, Rimbun C.D Sihombing, Halomoan Silitonga, Jesica KD Simanjuntak, Pani Ardemas Herinato Simorangkir, Helmina Handayani Sinaga , Pebrien Mauli Siringo-ringo, magdalena Telaumbanua, Billy Anugerah Sosaraya