Jurnal Paradigma Akuntansi
Vol. 7 No. 2 (2025): April 2025

KINERJA KEUANGAN PROPERTY DAN REAL ESTATE DIPENGARUHI BEBERAPA VARIABEL DENGAN MODERASI

Winarto, Camelia Kusuma Dewi (Unknown)
Nugroho, Vidyarto (Unknown)

Article Info

Publish Date
11 Apr 2025

Abstract

This study aims to determine the effect of sales growth, liquidity, and company size on financial performance with profitability as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study used 44 companies with a purposive sampling method. This study uses the Microsoft Excel 2016 and Eviews 12 applications. This study shows that sales growth has a positive and not significant effect on financial performance. Liquidity has a positive and significant effect on financial performance. Firm size has a positive and significant effect on financial performance. Profitability that moderates liquidity on financial performance cannot be strengthened.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...