Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Pertumbuhan Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderating pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine and analyze the effect of profitability, liquidity and leverage on profit growth with managerial ownership as a moderating variable in automotive and component companies listed on the Indonesia Stock Exchange. The research period 2017-2021, there are 12 companies. This type of research is causal associative. The population in this study is automotive and component companies listed on the Indonesia Stock Exchange. The sampling method is census, so the number of samples used is 60 research sample data. The data analysis method used spss 23. The results showed that profit growth while liquidity and leverage had no significant effect on profit growth in automotive and component companies listed on the Indonesian stock exchange. Profitability, liquidity, and leverage simultaneously have a significant effect on profit growth in automotive and component companies listed on the Indonesian stock exchange. Managerial ownership is able to moderate the relationship between profitability and profit growth, while managerial ownership is not able to moderate the relationship between liquidity and leverage on profit growth in automotive and component companies listed on the Indonesian stock exchange.