PENGARUH MODAL KERJA, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Karen Septiani, Anny Widiasmara, Juli Murwani

Abstract


The aim of the research is to find out whether there is an effect of working capital turnover, liquidity, sales growth on profitability with company size as a moderating variable in retail companies listed on the IDX in 2017-2021. This research was conducted on 32 sectors of retail companies. The l re l se l arch sample l is 160 companie l s. The l re l se l arch me l thod use l d is a quantitative l
approach using multiple l line l ar re l gre l ssion analysis and using the l he l lp of the l SPSS ve l rsion 26 program. The l re l sults of this study are l working capital turnove l r has a significant e l ffe l ct on profitability, Liquidity has a significant e l ffe l ct on profitability, sale l s growth has a significant e l ffe l ct on profitability, company size l can mode l rate l working capital turnove l r on profitability, company size l is not able l to mode l rate l liquidity on profitability, company size l is not able l to mode l rate l growth sale l s to profitability.


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References


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