Financial Ratio’s and Profit Growth: Company Size Moderation

Kholisoh -, Rosantia Nabila, Maidatul Kulwa, Maiyaliza -

Abstract


Sepanjang tahun 2022, perusahaan telekomunikasi mengalami peningkatan laba bersih yang signifikan, sebuah tren yang terjadi di berbagai entitas dalam industri ini. Penelitian ini bertujuan untuk mengetahui pengaruh financial metrics yaitu Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover, serta pengaruh moderasi ukuran perusahaan terhadap pertumbuhan laba pada perusahaan subsektor telekomunikasi yang terdaftar di BEI. antara tahun 2019 hingga 2022. Dengan menggunakan pendekatan kuantitatif, penelitian ini menggunakan purposive sampling untuk memilih sampel sebanyak 9 perusahaan dari populasi sebanyak 21 perusahaan. Analisis data dilakukan dengan menggunakan uji Moderated Regression Analysis Test. Hasil penelitian menunjukkan Current Ratio berpengaruh signifikan terhadap pertumbuhan laba, sedangkan Debt to Equity Ratio dan Total Asset Turnover tidak menunjukkan pengaruh signifikan. Selain itu, ukuran perusahaan memoderasi hubungan antara Current Ratio dan pertumbuhan laba, namun tidak memberikan pengaruh moderasi yang signifikan terhadap Debt to Equity Ratio dan Total Asset Turnover.


Keywords


Current Ratio, Debt to Equity Ratio, Profit Growth, Total Asset Turnover, Company Size.

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DOI: https://doi.org/10.46336/ijbesd.v5i3.658

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