Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh Rasio Likuiditas, Struktur Modal dan Aktivitas Terhadap Pertumbuhan Laba

Hermin Sirait (Universitas Darma Persada)
Pebriyanti Nur Azizah Muttaqin (Universitas Darma Persada)
Devi Anggraeni (Universitas Darma Persada)
Shenda Aprilia Christanti (Universitas Darma Persada)



Article Info

Publish Date
11 Feb 2023

Abstract

This study was proposed to determine how much influence the liquidity ratio, capital structure, and activity have on profit growth in food and beverage sub-sector companies. This study uses secondary data, namely data on financial companies in the food and beverage sub-sector that are listed on the IDX for the period 2017–2021. The results of this study found that liquidity, capital structure, and activity have no effect on profit growth. Profit growth is not affected by liquidity ratios, capital structure, or activities that occur simultaneously. The current ratio, debt-to-equity ratio, and inventory turnover have little effect on profit growth, with an adjusted R2 value of 0.029. while other factors explain 97.1%. Profit growth is somewhat influenced by the liquidity ratio, capital structure, and activity.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...