Faktor-Faktor yang Mempengaruhi Pertumbuhan Laba pada Perusahaan Consumer Goods dengan Ukuran Perusahaan sebagai Variabel Moderating

Abstract

The objective of the research was to examine and to analyze the influence of Working Capital to Asset (WCTA), Current Ratio (CR), Op'!."ating Income to Total Liabilities (OITL), Total Asset Turnover (TAT), Gross Profit Margin (GPM), and Net Profit Margin (NPM) on Profit Growth with Firm Size as moderating variable in con..r.:umer goods companies listed in the Indonesia Stock Exchange. The research used causal research method and secondary data. The population was 38 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2009-2013, and 22 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis and residual test for moderating variable. The result of the research showed that Working Capital to Asset (WCTA), Current Ratio (CR), Operating Income to Total Liabilities (OITL), Total Asset Turnover (TAT), Gross Profit Margin (GPM), and Net Profit Margin (NPM) influenced profit growth. Partially, Working Capital to Asset (WCTA), Current Ratio (CR), Operating Income to Liabilities (OITL), Total Asset Turnover (TAT), Net Profit Margin (NPM), and Gross Profit Margin (GPM) had significant influence on Profit Growth. It was also found that Firm Size was moderating variable.