JURNAL AKUNTANSI DAN BISNIS
Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis

UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA HUBUNGAN LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA

Kristiana, Ida (Unknown)
Isnadia, Nova (Unknown)
Janie, Dyah Nirmala Arum (Unknown)



Article Info

Publish Date
31 May 2025

Abstract

This study empirically investigates the relationship between profit growth and liquidity, solvency, activity, and profitability using business size as a moderating variable. Food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023 are the study's subjects; 24 companies, or 120 samples, were chosen for the study using the purposive sampling method in accordance with predefined criteria; Moderated Regression Analysis (MRA) was used to analyze the data in order to determine the effect of moderation on the company size variable. The Indonesia Stock Exchange's official website, www.idx.co.id, provided the study's data. Profit growth is positively and significantly impacted by liquidity, solvency, activity, and profitability, according to the study, and the relationship between these elements and profit growth is moderated by the size of the business.

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Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...