• editor@ijmra.in
  • ISSN[Online] : 2643-9875  ||  ISSN[Print] : 2643-9840

Volume 06 Issue 11 November 2023

Profit Growth Analysis with Company Size as Moderating Variables in Transportation Companies Listed on the Indonesia Stock Exchange
1Hasna Afifatul Khoiriyah, 2Dhani Ichsanuddin Nur
1,2Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya
DOI : https://doi.org/10.47191/ijmra/v6-i11-29

Google Scholar Download Pdf
ABSTRACT:

Profit is one of the most important parts for the company, because it can be used to increase the value of activities and finance operational needs. Profit Growth or increase and decrease in profit needs to be considered because it serves to evaluate and determine the right steps in managing the company in the future. This research was carried out with the purpose of assessing and analyzing the influence of liquidity, leverage, and profitability on profit growth. by adding company size acting as a moderating variable in transportation companies which are listed. on the Indonesia. Stock Exchange. This research method is a descriptive and quantitative. The research object chosen is a transportation company listed on the Indonesia Stock Exchange during 2018 to 2021 totaling 31 companies. Purposive sampling was employed, and a total of 20 companies were gathered. Moderated regression Analysis is used in this data analysis approach. Research has been completed and stated the results that liquidity and profitability can contribute to profit growth, while leverage cannot contribute to profit growth. Then company size can moderate the effect of liquidity and profitability on profit growth, while company size is unable to moderate the relationship between leverage on profit growth.

KEYWORDS:

Company Size, Leverage, Liquidity, Profitability, Profit Growth.

REFERENCES
1) Amin, A. R., Syarifudin, Muslim, & Adil, M. (2022). Pengaruh Rasio Likuiditas, Rasio Leverage, dan Rasio Aktivitas Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Jurnal Mirai Management, 7(3), 32-60.

2) Amrullah, L. M., & Widyawati, D. (2021). Kinerja Keuangan dan Tingkat Inflasi Terhadap Pertumbuhan Laba Pada Perusahaan. Jurnal Ilmu dan Riset Akuntansi, 10(6).

3) Anwar, M. (2019). Dasar-Dasar Manajemen Keuanagan Perusahaan. Jakarta: Prenada Media Group.

4) As'ari, A. G., & Pertiwi, T. K. (2021). Rasio Fundamental Terhadap Pertumbuhan Laba: Variabel Moderasi Ukuran Perusahaan. Journal of Information System, Applied, Management, Accounting and Research, 5(1), 261-270.

5) Brigham, E. F., & Houston, J. F. (2018). Dasar-Dasar Manajemen Keuangan. Jakarta: Salemba Empat.

6) CNN Indonesia. (2020). Dipetik Mei 2023, dari Pendapatan Sektor Transportasi Anjlok 50 Persen karena Corona: https://cnnindonesia.com

7) CNN Indonesia. (2022). Dipetik Mei 2023, dari Dampak Kenaikan Harga BBM pada Jasa Logistik: Naik Juga: https://cnnindonesia.com

8) Efendi, A. M., Yuniningsih, & Wikartika, I. (2022). Analisis Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Universitas Batanghari Jambi, 22(3), 1549-1555.

9) Ghozali, I. (2016). Aplikasi Analisi Multivariate Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.

10) Ghozali, I. (2016). Desain Penelitian Kuantitatif & Kualitatif. Semarang: Yoga Pratama.

11) Hanafi, M. M., & Halim, A. (2016). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.

12) Hayuningtyas, D., & Nur, D. I. (2022). Analisis Pertumbuhan Laba Pada Sub Sektor Perbankan: Bukti Studi Empiris Bursa Efek Indonesia. Ekonomi, Keuangan, Investasi dan Syariah, 4(1), 74-80.

13) Hery. (2016). Analisis Laporan Keuangan: Integrated and Comprehensive Edition. Jakarta: Grasindo.

14) Indaryani, I., Maryono, & Santosa, A. B. (2022). Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Tahun 2019-2021. Jurnal Akuntansi Profesi, 13(2), 536-547.

15) Irfani, A. S. (2020). Manajemen Keuangan dan Bisnis: Teori dan Aplikasi. Jakarta: PT. Gramedia Pustaka Utama.

16) Jie, L., & Pradana, B. L. (2021). Pengaruh Debt to Asset Ratio, Return on Asset, Total Asset Turnover dan Current Ratio Terhadap Pertumbuhan Laba Perusahaan Manufaktur Sektor Industri Barang Konsumsi Terdaftar di BEI. Jurnal Bina Akuntansi, 8(1), 34-50.

17) Ningsih, S. R., & Utiyati, S. (2020). Pengaruh Current Ratio, Debt to Asset Ratio dan Net Profit Margin Terhadap Pertumbuhan Laba. Jurnal Ilmu dan Riset Manajemen, 9(6).

18) Nurlaily, N., & Suwaidi, R. A. (2022). Analisis Pengaruh Leverage dan Likuiditas Pada Profitabilitas Serta Rasio Aktivitas Sebagai Variabel Moderasi. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi, 6(3), 665-684.

19) Sa'adah, L., Soedarman, M., & Falah, Y. H. (2022). Pengaruh Current Ratio, Debt to Asset Ratio, dan Net Profit Margin Terhadap Pertumbuhan Laba. Jurnal Analisa Akuntansi dan Perpajakan, 6(1), 14-21.

20) Sudjiman, L. S., & Sudjiman, P. E. (2022). Analisis Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Manufaktur Sektor Industri Otomotif yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Jurnal Ekonomi, Sosial, dan Humaniora, 3(1), 35-54.

21) Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

22) Wigati, T. P. (2020). Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderating. Jurnal Neraca, 16(1), 27-39.

23) Wikartika, I., & Fitriyah, Z. (2018). Pengujian Trade Off Theory dan Pecking Order Theory di Jakarta Islamic Index. Bisnis dan Manajemen, 10(2), 90-101.
Volume 06 Issue 11 November 2023

There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.


Our Services and Policies

Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected.

The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.

International Journal of Multidisciplinary Research and Analysis will publish 12 monthly online issues per year,IJMRA publishes articles as soon as the final copy-edited version is approved. IJMRA publishes articles and review papers of all subjects area.

Open access is a mechanism by which research outputs are distributed online, Hybrid open access journals, contain a mixture of open access articles and closed access articles.

International Journal of Multidisciplinary Research and Analysis initiate a call for research paper for Volume 07 Issue 05 (May 2024).

PUBLICATION DATES:
1) Last Date of Submission : 26 May 2024 .
2) Article published within a week.
3) Submit Article : editor@ijmra.in or Online

Why with us

International Journal of Multidisciplinary Research and Analysis is better then other journals because:-
1 : IJMRA only accepts original and high quality research and technical papers.
2 : Paper will publish immediately in current issue after registration.
3 : Authors can download their full papers at any time with digital certificate.

The Editors reserve the right to reject papers without sending them out for review.

Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected. The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.

Indexed In
Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar