FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA

This study aims to obtain empirical evidence whether current ratio, return on assets, net profit margin, and company size affect earnings growth. This research method uses quantitative analysis. The population in this study are all companies in the consumer non-cyclicals, technology and health sectors listed on the Indonesia Stock Exchange (IDX) consecutively from 2021-2023. This study uses a nonprobability sampling method with purposive sampling technique with a 3-year period. So that in this study there were 69 company samples. The results showed that current ratio, net profit margin and company size have no effect on earnings growth. While return on assets affects profit growth. However, simultaneously current ratio, return on assets, net profit margin and company size affect profit growth.

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Publication Details

Journal
JURNAL LENTERA AKUNTANSI
Published
2025-06-02
DOI
https://doi.org/10.34127/jrakt.v10i1.1533
Citations
1
Primary Topic
Economic Growth and Fiscal Policies
Type
article
Field-Weighted Citation Impact
0.00
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article

FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA

Prita Karina Diandra, Kurnia Mulindawati Hasriyono
1 citations
JURNAL LENTERA AKUNTANSI
Economic Growth and Fiscal Policies
article

FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA

Prita Karina Diandra, Kurnia Mulindawati Hasriyono
article en
1 citations

Abstract

This study aims to obtain empirical evidence whether current ratio, return on assets, net profit margin, and company size affect earnings growth. This research method uses quantitative analysis. The population in this study are all companies in the consumer non-cyclicals, technology and health sectors listed on the Indonesia Stock Exchange (IDX) consecutively from 2021-2023. This study uses a nonprobability sampling method with purposive sampling technique with a 3-year period. So that in this study there were 69 company samples. The results showed that current ratio, net profit margin and company size have no effect on earnings growth. While return on assets affects profit growth. However, simultaneously current ratio, return on assets, net profit margin and company size affect profit growth.

JURNAL LENTERA AKUNTANSIVol. 10(1)
Universitas Pramita Indonesia (ID)
Openalex Percentile: Top 82%
Economic Growth and Fiscal Policies
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FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA — Prita Karina Diandra, Kurnia Mulindawati Hasriyono · JURNAL LENTERA AKUNTANSI (2025) | TGRS Research Map | TGRS