Syahanda, Nunike Santya (2026) PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA (Studi Empiris Pada Sub Sektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). S1 / D3 thesis, Universitas Kuningan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan ukuran Perusahaan terhadap pertumbuhan laba pada sub sektor Perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif. Populasi dalam penelitian ini berjumlah 32 perusahaan serta sampel penelitian sebanyak 14 perusahaan. Pertumbuhan laba menjadi salah satu aspek terpenting bagi sebuah bisnis dalam perusahaa. Laba sendiri pun menjadi bentuk sebuah pencapaian suatu perusahaan. Apabila laba dalam perusahaan mengalami peningkatan, maka kondisi keuangan pada perusahaan pun akan meningkat. Pertumbuhan laba diukur menggunakan pertumbuhan labanya, profitabilitas diukur menggunakan Return On Asset (ROA), likuiditas diukur menggunakan Current Ratio dan ukuran perusahaan menggunakan Toal asset. Hasil penelitian menunjukkan bahwa : a. Profitabilitas, likuiditas dan ukuran perusahaan secara simultan berpengaruh positif dan tidak signifikan terhadap pertumbuhan laba. b. Profitabilitas berpengaruh positif dan tidak signifikan terhadap pertumbuhan laba. c. Likuiditas berpengaruh negatif dan signifikan terhadap pertumbuhan laba. d. Ukuran perusahaan berpengaruh positif dan signifikan terhadap pertumbuhan laba.

This study aimed to determine the effect of profitability, liquidity, and firm size on profit growth in the plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The methods used in this study were descriptive and verification methods. The population in this study consisted of 32 companies, and the research sample included 14 companies selected using a purposive sampling technique. Profit growth was considered one of the most important aspects of a business, as profit represents a company’s achievement. When a company’s profit increases, its financial condition tends to improve as well. In this study, profit growth was measured using profit growth percentage, profitability was measured using Return on Assets (ROA), liquidity was measured using the Current Ratio (CR), and firm size was measured based on total assets. The results of the study showed that: a. Profitability, liquidity, and firm size simultan eously had a positive but not significant effecton profit growth, b. Profitability had a positive but not significant effect on profit growth c. Liquidity had a negative and significant effect on profit growth. d. Firm size had a positive and significant effect on profit growth.

Item Type: Thesis (S1 / D3)
Uncontrolled Keywords: Profitabilitas, likuiditas, ukuran Perusahaan, pertumbuhan laba, Profitability, Liquidity, Firm Size, Profit Growth
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions: Fakultas Ekonomi dan Bisnis > S1 Manajemen
Depositing User: S.E Nunike Santya Syahanda
Date Deposited: 16 Mar 2026 02:40
Last Modified: 16 Mar 2026 02:40
URI: https://rama.uniku.ac.id/id/eprint/4836

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