Simamora, Meilanny
Asosiasi Dosen Akuntansi Indonesia

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THE ANALYSIS OF FINANCIAL RATIO OF GROWTH PROFIT WITH COMPANY SIZE AS A VARIABLE MODERATING IN COMPANIES CONSUMER GOODS WHO ARE REGISTERED IN INDONESIA STOCK EXCHANGE Simamora, Meilanny
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aimed to analyze the influence of Current Ratio, Debt to Asset Ratio, Inventory Turn Over, Total Asset Turn Overand Sales Growth on Growth L aba with U kuran C ompany as moderating variable in the consumer goodscompany listed on the Indonesia Stock Exchange. Observation period is 2013 to 2017 with a total sample of 24 companies. The analytical method uses multiple linear regression analysis of panel data models and a moderating variable testing model with residual test.             The results showed that CurrentRatio  and Partial Sales Growth has a negative effect on Profit Growth, while Debt to Asset Ratio, Turn Over Inventoryand Total Asset Turn Overpartially positive effect on profit growth. Company Size tida k can moderate the influence of Current Ratio, Debt to Asset Ratio, Inventory Turn Over, Total Asset Turn Overand Sales Growth on Profit Growth.