Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Vol 9, No 2 (2019): Articles

Faktor – Faktor Yang Berpengaruh Terhadap Pertumbuhan Laba Study Empiris pada Perusahaan Manufaktur

Erma Fitriana (Universitas Muhammadiyah Semarang)



Article Info

Publish Date
07 Nov 2019

Abstract

This study aimed to understand, analyze and get empirical evidence about influential factors on profit growth in manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange period 2014-2017. The type of research used is quantitative research with sampling using simple random sampling technique. Samples obtained were 9 companies from a population of 43 companies. Based on research that has been tested using SPSS 20, the result is that the permanent difference (X1) partially negatively affects profit growth. Temporary differences (X2) partially have no significant effect on profit growth. Return on assets (ROA) (X3) partially has no significant effect on profit growth. Sales volatility (X4) has no significant effect on profit growth. Company size (X5) has no significant effect on profit growth. Simultaneously permanent differences, temporary differences, return on assets, sales volatility and company size have a positive effect on profit growth.

Copyrights © 2019






Journal Info

Abbrev

MAX

Publisher

Subject

Economics, Econometrics & Finance

Description

MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas ...