PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PROPERTY AND REAL ESTATE

Abstract

This research aimed to examine and analyze the effect of financial ratio and firm size on profit growth of Property and Real Estate companies which were listed on Indonesia Stock Exchange 2015-2019. While, financial rasio was measured by independent variables namely Return On Asset (ROA), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Firm size (SIZE). The data collection technique used purposive sampling. Moreover, there were 26 companies as sample. Furthermore, in order to examine the hypothesis with significance of 0,05 the data analysis technique used multiple linear showed 18,3%. The research result concluded ROA affected profit growth since companies were able to manage its asset herefore, it improve its productivity. On the other hand, DER did not affect profit growth as there was no performance efficiency to guarantee companies debts. Likew ise, TATO did not affect profit growth since companies had not been able to reorganize its sources as the next income. Similarly, firm size did not affect profit growth as any companies which could not manage its asset well would not gain maximum profit growth.
Keywords : finansial rasio, firm size, profit