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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

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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.

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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.


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