The Influence of Financial Factors on Profit Growth with Company Size as a Moderating Variable: Study of LQ45 Manufacturing Companies

Authors

  • Salma Fairuz Amalia Tarumanagara University, West Jakarta, Indonesia
  • Herlin Tundjung Setijaningsih Tarumanagara University, West Jakarta, Indonesia

DOI:

https://doi.org/10.38035/dijefa.v5i6.3687

Keywords:

Profit Growth, Company Size, Financial Ratios, LQ45

Abstract

The aim of this research is to determine the effect Return On Asset (ROA), Net  profit Margin (NPM), Current Ratio (CR) on profit growth. And to find out whether company size as a moderating variable can strengthen ROA, NPM and CR on profit growth. This research is quantitative descriptive research using Eviews 12 software. The population in this research is manufacturing companies which are members of the LQ45 index during the research period, namely 2018-2022, totaling 18 companies. Sample selection using purposive sampling and obtained 12 companies that would become research samples. The research results show that variables Return On Asset (ROA), Net profit Margin (NPM), Current  Ratio (CR) has a significant positive effect on profit growth. Meanwhile, company size chosen as a moderating variable can strengthen the positive influence of ROA, NPM and CR on profit growth.

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Published

2024-12-31

How to Cite

Fairuz Amalia, S., & Herlin Tundjung Setijaningsih. (2024). The Influence of Financial Factors on Profit Growth with Company Size as a Moderating Variable: Study of LQ45 Manufacturing Companies. Dinasti International Journal of Economics, Finance &Amp; Accounting, 5(6), 5657–5664. https://doi.org/10.38035/dijefa.v5i6.3687