PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA DIMODERASI OLEH UKURAN PERUSAHAAN

Indri Sulistyani, Anggita Langgeng Wijaya, Maya Novitasari

Abstract


This study aims to determine the effect of liquidity ratios, solvency, and activity on earnings growth with company size as moderating. This research was conducted at manufacturing companies listed on the Stock Exchange in 2015-2017. The sampling technique used in this study was positive sampling. Data collection method is using secondary data. Data analysis techniques used multiple regression analysis and Moderated Regression Analysis (MRA). The results of the analysis showed that partially Current Ratio (CR) and Debt to Equity Ratio (DER) had no effect on Profit Growth, but Total Asset Turnover (TAT) partially affected profit growth, while partially company size cannot moderate the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) on Profit Growth.


Keywords: Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Company Size, Profit Growth


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