UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH RASIO KEUANGAN DAN WINNER/ LOSER STOCK TERHADAP PERATAAN LABA

Abstract

This research aimed to find out the effect firm size in moderating financial ratio (return on assets, return on equity and debt to assets ratio) and winner/ loser stock on the profits flattening. The samples was Property, Real Estate and Building Construction companies which were listed on Indonesia Stcok Exchange 2014-2017. The sampling collection technique used purposive sampling. Moreover, there were 156 samples from 39 companies. The hypothesis testing used logistics regression analysis with interaction test as the dependent variable used dummy and moderation variable. The analysis result concluded return on assets have positive effect to the profits flattening. Return on equity have negative effect to the profits flattening. While, debt to assets ratio and winner/ loser stock not affect on the profits flattening. Moreover, the effect of return on assets and return on equity could affect on the profits flattening with firm size as moderated variable. While, the effect of debt to assets ratio and winner/ loser stock did not affect on the profits flattening with the firm size as moderated variable.
Keywords: Profits Flattening, Finacial Ratio, Winner or Loser Stock, Firm Size