Journal Research of Economics and Bussiness
Vol. 5 No. 02 (2026): Juli 2026

Determinan Pertumbuhan Laba PT. Sinergi Gula Nusantara MKSO Kebun Sei Semayang Berdasarkan Kinerja Keuangan

Lisa Amanda (Universitas Muhammadiyah Sumatera Utara)
Seprida Hanum Harahap (Universitas Muhammadiyah Sumatera Utara)
Nadia Ika Purnama (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
11 Jul 2026

Abstract

Problem in this study is how the determinants of profit growth of PT. Sinergi Gula Nusantara MKSO Kebun Sei Semayang based on the company's financial performance. This study aims to analyze the effect of capital structure, company size, and sales growth on profit growth at PT. Sinergi Gula Nusantara MKSO Kebun Sei Semayang. The research method used is quantitative research. The sampling technique uses saturated sampling, where the entire population is used as a research sample. The sample used is the company's monthly financial reports for the last five years with a total of 60 data samples. The data collection technique is carried out through documentation of the company's financial reports. The data analysis technique used in this study is multiple linear regression analysis using the SPSS program and classical assumption testing, t-test, and F-test. The results of the study indicate that partially the capital structure does not have a significant effect on profit growth, while company size and sales growth have a significant effect on profit growth. Simultaneously, capital structure, company size, and sales growth have a significant effect on profit growth at PT. Sinergi Gula Nusantara MKSO Kebun Sei Semayang. Keywords: Capital Structure, Company Size, Sales Growth, Profit Growth

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Journal Info

Abbrev

j-reb

Publisher

Subject

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

Description

Focus J-Reb : Journal- Research of Economic and Bussiness covers in detail a large number of topics related to Economics and Bussiness, comprising the latest empirical studies, country-specific studies, policy evaluations on economics and bussiness. This journal provides a forum for scientific ...