PENGARUH PEMODERASI PERTUMBUHAN LABA TERHADAP HUBUNGAN ANTARA UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO DENGAN PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA

  • NI PUTU ENA MARBERYA
  • AGUNG SUARYANA

Abstract

One of parameter used to measure management performance is
earnings. Porter (1980) reffer by Hamid (2001), defines growing company as
those having high margin, earnings, and sales growth. Chang and Rhee
(1990) and Adedeji (1998) state that company size affects profitability
significanty. Big company will have ability to collect quict fund due to their
easy access to capital market, and therefore earn higher profitability. On the
other side, higher leverage will provide more fund to gain opportunities for
companies to invest the fund into productive assets which at the end will
increase profitability. This research is motivated by inconsistency results of
previous researches on companies size and debt to equity ratio. Because of
the inconsistency, this research incluse one moderating variable, namely
earnings growth

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Author Biographies

NI PUTU ENA MARBERYA
Alumni Fakultas Ekonomi Universitas Udayana
AGUNG SUARYANA
Jurusan Akuntansi Fakultas Ekonomi, Universitas Udayana
How to Cite
ENA MARBERYA, NI PUTU; SUARYANA, AGUNG. PENGARUH PEMODERASI PERTUMBUHAN LABA TERHADAP HUBUNGAN ANTARA UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO DENGAN PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 4, n. 1, jan. 2009. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2601>. Date accessed: 25 oct. 2021.
Section
Articles

Keywords

companies size, debt to equity ratio (DER), profitability, earnings growth.