JURNAL LENTERA AKUNTANSI
Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025

FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA

Hasriyono, Kurnia Mulindawati (Unknown)
Diandra, Prita Karina (Unknown)



Article Info

Publish Date
02 Jun 2025

Abstract

This study aims to obtain empirical evidence whether current ratio, return on assets, net profit margin, and company size affect earnings growth. This research method uses quantitative analysis. The population in this study are all companies in the consumer non-cyclicals, technology and health sectors listed on the Indonesia Stock Exchange (IDX) consecutively from 2021-2023. This study uses a nonprobability sampling method with purposive sampling technique with a 3-year period. So that in this study there were 69 company samples. The results showed that current ratio, net profit margin and company size have no effect on earnings growth. While return on assets affects profit growth. However, simultaneously current ratio, return on assets, net profit margin and company size affect profit growth.

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Journal Info

Abbrev

jrakt

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan ...