PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA

Abstract

This research aimed to determine the effect of profitability, leverage, liquidity and firm size on the company’s profit growth. The population was PT. Damai Sejahtera Abadi whichwas located in surabaya. While, the researchdid not use sampling tecniques, as it was a case study of one company. Moreover, the data were in the form of company financial statements 2014-2017. Furthermore, the data analysis tecnique used multiple linier regression ang classical assumption test with SPSS 20. The research result con cluded profitability had negative and insignificant effect on the earnings growth. These results supported sudan’s theory (2015:25) and safitri (2016). On the other hand, leverage had positive but insignificant effect on the profit growth. These results supported kasmir’s theory (2016:151) and hartanti (2016). Furthemore, liquidity had positive and significant effect on the profit growth. These results supported hanafi’s theory (2013:149) and hutabarat (2013). In addition , the firm size had positive but insignificant effect on the earnings growth. These results did not support sitanggang, J. P theory (2013:76) but supported research by yohanas (2014).
Keywords: profitability, leverage, liquidity, size, profit