PENGARUH NET PROFIT MARGIN DAN GROSS PROFIT MARGIN TERHADAP PETUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017

  • RIANSYAH RIANSYAH Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Jack Febriand Adel Dosen Fakultas Ekonomi UMRAH
  • Asmaul Husna Dosen Fakultas Ekonomi UMRAH

Abstract

The purpose of the research was to determine the influence of net profit margin and gross profit margin on profit growth with firm Size as a variable moderating in manufacturing companies who are registered in Indonesian stock exchange period 2015-2017. The population in this research is manufacturing companies who are registered in Indonesia exchange period 2015-2017. Sampling method of the research is purposive sampling and obtained 49 samples that meet the criteria. The analysis techniques used in this research is multiple linear regression analysis and moderate regression analysis. The results of this research indicate that the net profit margin and gross profit margin partially influence the profit growth. And firm size is not able to moderate the influence of net profit margin and gross profit margin on profit growth. The coefficient of determination (Adjusted R Square) of 0.056 or 5.6% of the Profit Growth variable can be explained by the net profit margin and gross profit margin. While the remaining 94.4% is explained or influenced by other variables that are not included in the research model.

Published
2020-04-28
Section
Akuntansi