PENGARUH KINERJA KEUANGAN DAN TINGKAT INFLASI TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN

Abstract

Profit growth describe the company’s ability in increasing the net profit compare with the previous year which also shows the capability of the company’s financial. This research was aimed to examine and analyze the effect of financial performance and inflation rates on the profit growth at large trade sub-sector service companies listed on Indonesian Stock Exchange (IDX) in 2026-2019 periods. This research used quantitative. Furthermore, the population of this research used 47 large trade sub-sector service companies listed on Indonesian Stock Exchange (IDX) in 2026-s019 periods. Meanwhile, the sample collection technique used a purposive sampling method which obtained 14 companies during the 2016-2019 periods. Moreover, the research data used secondary data taken by documentation technique consist of annual report and financial statement of service company in large trade sub-sector service companies in the periods of 2016-2019. On the other hand, the data analysis method used multiple regressions analysis and moderated regressions analysis. This research showed that current ratio, debt to asset ratio and inflation rates did not have any effect on the company’s profit growth., debt to equity ratio had negative effects on the company’s profit growth, meanwhile total asset turnover dan return on asset had positive effects on the company’s profit growth.
Keywords: financial performance, inflation rates, firm size, profit growth