Effect Of Profitability, Liquidity And Sales Level On Income Growth With Company Size As Moderated Variables In Registered Consumption Sector Manufacturing Companies In Indonesia Exchange For 2016-2018

Elisa Widya M (Universitas Muhammadiyah Sidoarjo)
Eny Maryanti (Universitas Muhammadiyah Sidoarjo)

Academia Open
Vol 5 (2021): December

This study aims to determine the effect of profitability, liquidity and sales level on profit growth with company size as a moderating variable in consumer sector manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. Previous studies have shown different results. Research needs to be done again to examine the effect of the three variables on profit growth by adding company size as a moderating variable. The population of this study is the consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period totaling 38 companies. Based on the purposive sampling criteria, there were 15 companies that met the research criteria. This study uses data analysis testing SmartPLS 3 . The results showed that profitability, liquidity and sales levels had no effect on profit growth. Company size as a moderating potential variable on the effect of profitability, liquidity and sales level on profit growth.