Profit Growth Analysis with Company Size as Moderating Variables in Transportation Companies Listed on the Indonesia Stock Exchange

Abstract

Profit is one of the most important parts for the company, because it can be used to increase the value of activities and finance operational needs. Profit Growth or increase and decrease in profit needs to be considered because it serves to evaluate and determine the right steps in managing the company in the future. This research was carried out with the purpose of assessing and analyzing the influence of liquidity, leverage, and profitability on profit growth. by adding company size acting as a moderating variable in transportation companies which are listed. on the Indonesia. Stock Exchange. This research method is a descriptive and quantitative. The research object chosen is a transportation company listed on the Indonesia Stock Exchange during 2018 to 2021 totaling 31 companies. Purposive sampling was employed, and a total of 20 companies were gathered. Moderated regression Analysis is used in this data analysis approach. Research has been completed and stated the results that liquidity and profitability can contribute to profit growth, while leverage cannot contribute to profit growth. Then company size can moderate the effect of liquidity and profitability on profit growth, while company size is unable to moderate the relationship between leverage on profit growth.