PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Abstract

This research aims to know the influence of financial ratio, debt to equity ratio, inventory turnover, return on assets, and net profit margin) in automotive companies which is listed in Indonesia Stock Exchange (IDX) period 2011-2015 to earnings growth either partially or simultaneously with additional moderating variable that is company size. Population in this research is obtained by using purposive sampling at automotive company which registered in Indonesia Stock Exchange and based on criteria determined, hence obtained sample of 9 automotive companies. Sources of secondary data in this research came from the Indonesia Stock Exchange. Analytical techniques of this research using multiple linear analysis and moderation regression analysis with using SPSS program. Based on the test results showed that liquidity variables significantly influenced the profit growth in automotive companies, while the leverage, activity ratio, and profitability variables have no significant influence on the profit growth in automotive companies. The company size used as a moderaing variable in profit growth, where the company size is able to strengthen the liquidity relationship to earnings growth, while leverage, activity ratios and profitability do not moderate.
Key words: Profit growth, financial ratio, company size.