JASS (Journal of Accounting for Sustainable Society)
Vol 6 No 1 (2024): JASS Edisi Juni 2024

EFEK MODERASI FIRM SIZE TERHADAP FAKTOR YANG MEMPENGARUHI PROFIT GROWTH

Martika, Lia Dwi (Unknown)
Syarifudin, Syahrul (Unknown)
Febriansyah, Yudi (Unknown)



Article Info

Publish Date
29 Jun 2024

Abstract

Abstract. The aim of this research is to produce empirical facts/models that can explain the factors that influence profit growth with firm size as a moderating variable. To test the hypothesis that has been formulated through proof to test the research hypothesis with statistical calculations so that proof results can be obtained that show the hypothesis is rejected or accepted. In this research, researchers conducted research on Manufacturing Companies in the Consumer Goods Industry Sector in 2018-2022. The F test results show that debt to equity ratio, total asset turnover, return on assets, net profit margin and operating cash flow together influence profit growth. The t test results show that the debt to equity ratio has a significant negative effect on profit growth, return on assets, total asset turnover and net profit margin have a significant positive effect on profit growth and operating cash flow has no effect on profit growth, firm size moderates and strengthens the relationship between total assets turnover and net profit margin with profit growth, firm size moderates and weakens the relationship between debt to equity ratio and profit growth, firm does not moderate the relationship between return on assets and operating cash flow with profit growth.

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Journal Info

Abbrev

jass

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan ...