Analisis Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia
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Institusion

Universitas Sumatera Utara

Author

Simamora, Meilanny

Subject

Current Ratio 

Datestamp

2018-12-19 01:18:05 

Abstract :
The objective of the research was to analyze the influence of Current Ratio, Debt to Asset Ratio, Inventory Turn Over, Total Asset Turn Over, and Sales Growth on Earnings Growth with Firm Size as moderating variable in 24 consumer goods companies listed in BEI (Indonesia Stock Exchange) in the period of 2013-2017. The data were analyzed by using multiple linear regression analysis, panel data model, and residual test for testing moderating variable. The result of the research showed that Current Ratio and Sales Growth partially had negative influence on Earnings Growth, while Debt to Asset Ratio, Inventory Turn Over, and Total Asset Turn Over partially had positive influence on Earnings Growth. Firm Size could not moderate the influence of Current Ratio, Debt to Asset Ratio, Inventory Turn Over, Total Asset Turn Over, and Sales Growth with Earnings Growth.