Profit Growth, Liquidity, and Profibility on Profit Quality

Authors

  • Abi Alfiandi Master of Management Students, Faculty of Economics and Business, Bhayangkara Jakarta Raya University, Jakarta, Indonesia
  • Yayan Hendayana Lecturer the Faculty of Economics and Business, Bhayangkara Jakarta Raya University, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/dijms.v5i6.2864

Keywords:

Profit Growth, Liquidity, Profibility on Profit Quality

Abstract

Profit quality is very important information related to the company's financial health. The research aims to assess and describe the effect of profit growth, liquidity and profitability on profit quality. Research includes quantitative research. Research materials using food and beverage manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. The sample used 19 companies. Multiple linear regression is a technique used in data analysis. The results prove that profit growth and liquidity do not affect profit quality, while profitability affects profit quality. This research is used as a helper for entities and external parties in order to determine the quality of profit in an entity.

References

Agustina, D. N., &; Mulyadi. (2019). The effect of debt to equity ratio, total asset turnover, current

ratio, and net profit margin on profit growth in manufacturing companies on the Indonesia Stock Exchange. Journal of Accounting, 6(1), 106–115. Brigham, E. F., &; Houston, J. F. (2019). Fundamentals of Financial Management (14th Edition,). Four

Cashmere. (2019). Financial Statement Analysis (Revised). Rajagrafindo Persada. Mahmudah,

M. L. T., & Mildawati, T. (2021). The effect of financial ratios and company size on profit growth in property and real estate companies. Journal of Accounting Science and Research, 10, 1– 20.

Damayanti, F. D., Korawijayanti, L. K., &; Karyanti, TD (2020). Analysis of the ability of current

ratio, return on total assets, debt to total assets, total assets turnover, and price earning ratio in predicting profit growth of manufacturing companies on the IDX in 2013-2017. Journal of Actual Applied Business Financial Accounting (AKUNBISNIS), 3(1), 24–38. https://doi.org/10.32497/akunbisnis.v3i1.1967

Dini, S., Farren, &; Suprianti, M. (2021). The effect of inflation, company size, profitability and

liquidity on profit growth in banking companies listed on the IDX. Ecobistek Journal, 10(2), 100–107. https://doi.org/10.35134/ekobistek.v10i2.110

Estininghadi, S. (2018). The effect of Current Ratio (CR), Debt Equity Ratio (DER), Total Assets

Turn Over (TATO) and Net Profit Margin (NPM) on profit growth of property and estate companies listed on the Indonesia Stock Exchange in 2017. JAD: Dewantara, Journal of Accounting Research &; Finance, 2(1), 1–10. https://doi.org/10.26533/jad.v2i1.355

Fadella, F. F., Goddess, R. R., &; Fajri, R. N. (2020). Analysis of factors affecting profit growth.

Journal of Accounting &; Finance, 11(2), 12–29

Fitriana, E., Hanum, A. N., &; Alwiyah. (2018). Factors Affecting Profit Growth (Empirical Study

of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2014-2017 Period). Proceedings of the Unimus Student National Seminar, 1, 425– 431.

Hanafi, M. M., &; Halim, A. (2018). Financial Statement Analysis (Fifth, Ce). UPP STIM YKPN.

Handayani, F., Judge, M. Z., &; Abbas, DS (2021). The Effect of ROA, ROE, NPM on Profit

Growth (Empirical Study of Banking Sector Companies 2017-2019). UM Jember Press, 88–97. https://doi.org/10.32528/psneb.v0i0.5157

Harahap, SS (2018). Critical Analysis of Financial Statements (C. 14th (ed.)). Eagle Press. Hermanto, &; Hanadi, J. (2020). Analysis of the influence of financial factors on profit growth.

Journal of Economics : Journal of Economics, 11, 133–143.

Jie, L., &; Pradana, B. L. (2021). The effect of debt to asset ratio, return on assets, total asset

turnover and current ratio on profit growth of manufacturing companies in the consumer goods industry sector was recorded on the IDX for the period 2016 – 2019. Journal of Bina Akuntansi (8(1), 34–50. https://doi.org/10.52859/jba.v8i1.135

Kaman, M. E., &; Sitohang, S. (2018). The effect of financial performance on CV's profit growth.

Busindo Jaya in Surabaya. Journal of Management Science and Research, 7(2), 1–23. http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/21

Meidiyustiani, R., Oktaviani, R. F., &; Niazi, HA (2021). Analysis of profitability, liquidity,

leverage and company size on profit growth (empirical study on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2018). Proceedings of the Unimus National Seminar of Students, 2, 425–431.

Panjaitan, RJ (2018). The effect of current ratio, debt to equity ratio, net profit margin and return

on assets on profit growth in consumer goods companies listed on the Indonesia Stock Exchange for the period 2013-2016. Journal of Management, 4(1), 61–72.

Puspasari, M. F., Suseno, Y. D., &; Sriwidodo, U. (2017). The effect of current ratio, debt to

equity ratio, total asset turnover, net profit margin, and company size on profit growth. Journal of Human Resource Management, 11(1), 121–133.

Qurani, Z. R. A., & Hendratno. (2019). Analysis of the Effect of Debt To Equity Ratio, Curent

Ratio, and Net Profit Margin on Company Profit Growth. Journal of Audit Accounting and Accounting Information Systems, 3(1), 169–182.

Razak, A., Guritno, Y., &; Son, A. M. (2021). The effect of company size, net profit margin, and

total asset turnover on profit growth. Journal of Accounting, Finance, and Management, 3(1), 1–13.

Rudikson, Muslimeen, & Faisal. (2018). The effect of liquidity, leverage and activity ratios on the

profit growth of food and beverage companies on the IDX. Journal of Management Science, Tadulako University (JIMUT), 4(2), 151–158. https://doi.org/10.22487/jimut.v4i2.116

Safitri, N. L., Handini, D. P., &; Alfiana, A. (2021). The effect of profitability and company size

on profit. growth in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. ... in Economics and ... , Wnceb, 8–17. http://publishing-widyagama.ac.id/ejournalv2/index.php/WNCEB/article/view/3126

Stock Exchange, I. (2022). Financial and Annual Statements.https://www.idx.co.id/perusahaantercatat/laporan-keuangan-dan-tahunan/

Suyono, Yusrizal, &; Solekhatun, S. (2019). Analysis of the effect of current ratio, total debt to

equity ratio, inventory turnover, total asset turnover, receivable turnover and company size on profit growth in food and beverage companies listed on the Indonesia Stock Exchange for the period 2013-. Scientific Journal of Accounting, 3(4), 389–405.

Published

2024-07-15

How to Cite

Alfiandi, A. ., & Hendayana, Y. . (2024). Profit Growth, Liquidity, and Profibility on Profit Quality. Dinasti International Journal of Management Science, 5(6), 1162–1173. https://doi.org/10.38035/dijms.v5i6.2864

Most read articles by the same author(s)