Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Jasa Kontruksi Dan Bangunan Yang Terdaftar Di Bei Periode 2013-2022

  • Afwan Habib * Mail Universitas Harapan Medan, Indonesia
  • Desi Ika universitas harapan medan, Indonesia
  • Listiorini Listiorini universitas harapan medan, Indonesia
DOI: https://doi.org/10.47065/jamek.v5i1.1518
Keywords: Profitability; Liquidity; Leverage; Profit Growth; Company Size

Abstract

This research aims to see the impact of profitability, liquidity, leverage on profit growth with company size as a moderating variable. The population in this study is all Construction an Building Service Companies listed on the Indonesia Stock Exchange for the 2013-2022. The sampling method uses purposive sampling with a sample of 8 companies with 10 years of observation with a total of 80 observation data. This research data analysis method uses descriptive statistical analysis and a residual test approach in testing moderating variables. The research results state that profitability (tcount 3,764 > ttable 2,01290), liquidity (tcount 3,029 > ttable 2,01290) and leverage (tcount 4,026 > ttable 2,01290) have a positive and significant effect on profit growth. Company size is able to moderate the influence of profitability, liquidity and leverage on profit growth.

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Published
2025-01-31
How to Cite
Afwan Habib, Desi Ika and Listiorini, L. (2025) “Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Jasa Kontruksi Dan Bangunan Yang Terdaftar Di Bei Periode 2013-2022 ”, Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 5(1), pp. 331-339. doi: 10.47065/jamek.v5i1.1518.
Issue
Vol 5 No 1 (2025): Edisi Januari 2025
Section
Articles

Copyright (c) 2025 Afwan Habib

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