Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb

The Influence of Financial Factors on Profit Growth with Company Size as a Moderating Variable: Study of LQ45 Manufacturing Companies

Fairuz Amalia, Salma (Unknown)
Herlin Tundjung Setijaningsih (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

The aim of this research is to determine the effect Return On Asset (ROA), Net profit Margin (NPM), Current Ratio (CR) on profit growth. And to find out whether company size as a moderating variable can strengthen ROA, NPM and CR on profit growth. This research is quantitative descriptive research using Eviews 12 software. The population in this research is manufacturing companies which are members of the LQ45 index during the research period, namely 2018-2022, totaling 18 companies. Sample selection using purposive sampling and obtained 12 companies that would become research samples. The research results show that variables Return On Asset (ROA), Net profit Margin (NPM), Current Ratio (CR) has a significant positive effect on profit growth. Meanwhile, company size chosen as a moderating variable can strengthen the positive influence of ROA, NPM and CR on profit growth.

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...