PENGARUH PROFITABILITAS, RISIKO KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI

Abstract

This study aims to analyze the influence of profitability, financial risk, and company size on profit growth in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The background of this research is based on the rapid development of Indonesia's economy, which creates a competitive business environment where companies are required to innovate in products and marketing. The research method used is multiple linear regression with a sample of 7 companies and observational data over 5 years, resulting in 35 data points. Profitability is measured using Return on Assets (ROA), financial risk using Debt to Equity Ratio (DER), and company size using the natural logarithm of total assets. The results show that profitability and financial risk have a significant effect on profit growth, while company size does not have a significant effect. Simultaneously, these three variables significantly influence profit growth with an adjusted R square value of 66%.