Faktor-Faktor Pertumbuhan Laba pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia


  • Abdillah Arif Nasution Universitas Sumatera Utara
  • Aulia Arif Nasution Universitas Sumatera Utara
  • Yuni Lestari Br Sitepu Universitas Sumatera Utara
  • Adi Syah Putra Universitas Sumatera Utara
  • Taufik Akbar Parluhutan Universitas Sumatera Utara




Current Ratio, Debt to Equity Ratio, Inventory Turnover, Profit Growth, Total Asset Turnover


The purpose of this study is to identify the variables that affect profit growth. Secondary data is the sort of data employed in this associative research method. Purposive sampling was utilized to choose the sample from the population of 67 manufacturing businesses that were listed on the Indonesia Stock Exchange for the years 2017 through 2021. Multiple linear regression on panel data and descriptive statistical analysis are the methods utilized for data analysis. The research's findings indicate that the current ratio and inventory turnover have a negative and insignificant impact on profit growth, while the total asset turnover has positive and significant effects on profit growth, and debt to equity ratio has negative and significant effects on profit growth. As both excellent and bad profit growth will directly affect a company's financial condition, it is envisaged that determining profit growth will be a key concern for any business. The consequences of inaccurately estimating profit growth will be extensive. Given that these factors have been shown to have an impact on the company's profit growth, management should pay close attention to the factors that affect profit growth, particularly determining total asset turnover,and debt to equity ratio, so that the company can determine the best possible profit growth.


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How to Cite

Nasution, A. A. ., Nasution, A. A. ., Br Sitepu, Y. L. ., Putra, A. S. ., & Parluhutan, T. A. . (2024). Faktor-Faktor Pertumbuhan Laba pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia. Owner : Riset Dan Jurnal Akuntansi, 8(2), 1566-1575. https://doi.org/10.33395/owner.v8i2.1999