Pengaruh Ukuran Perusahaan, Solvabilitas, Dan Profitabilitas Terhadap Pertumbuhan Laba (Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun 2008-2011)
Abstract: This study aimed to
examine: 1) The effect of company size as measured by total asset (TA) on
earnings growth, 2) Effect of
solvabilitas as measured by debt to equity ratio (DER) on earnings
growth , 3) Effect of solvabilitas as
measured by return on equity (ROE) to
earnings growth.
This study considered the causative research. The population in this
study are listed companies went manufacture in the Indonesian stocks exchange
(BEI) in 2008 to 2011. The selection of samples by purposive sampling method.
The data used in this study are secondary data. Data collection techniques with
engineering documentation. The method of analysis used is multiple regression
analysis.
The results showed that: 1) Firm size has no affect on earnings growth,
where the significance value 0.551 > 0.05 and t count < t table is -0.597
< 1.969 but negative β value of -0.014 (H1 rejected), 2) Solvency has no
effect on earnings growth, where the significance value 0.178 > 0.05 and t
count < t table is 1.351 < 1.969 and a positive β value of 0.046 (H2 is
rejected), 3) Profitability positive significant effect on earnings growth,
where the significance value 0.000 <0.05 and t count > t table is 4.935
> 1.969 and positive β value of 1.143 (H3 acceptable).
Based on the above results, it is suggested: For future studies should
add other variables that affect earnings growth
including likuiditas, activity ratio, and other financial ratio.
Penulis: Wendi Yohanas
Kode Jurnal: jpakuntansidd140731
