THE EFFECT OF SALES GROWTH AND OPERATING CAPACITY WITH COMPANY SIZE AS A MODERATION VARIABLE ON PROFITABILITY IN INFRASTRUCTURE COMPANIES

Abstract

The purpose of this research is to analyze the effect of sales growth and operating capacity on profitability as a moderating variable for firm size. The basic population of this research is all infrastructure companies registered in Indonesia during the 2017 - 2020 period. Purposive sampling is the sampling method used. The information needed for this research was taken from the Indonesian Capital Market Directory (ICMD) 2017-2020. The data collection method used in this study is the documentation method. Statistical testing was carried out using the t-test and multiple linear regression analysis, which was first tested with classical assumptions. The results of this study indicate that: sales growth has no effect on profitability, while operating capacity and company size have a positive effect on profitability. Company size cannot moderate sales growth on profitability, but conversely, company size can moderate operating capacity on profitability.