Dampak Rasio Keuangan terhadap Profitabilitas dengan Pertumbuhan Laba sebagai Variabel Moderasi pada Perusahaan Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia

Abstract

Profitability is used to measure a company's ability to generate profits over a certain period by utilizing company's assets. This study aims to determine the effect of solvency, liquidity, activity, and company size on profitability with profit growth as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange. The method of analytical used is Moderated Regression Analysis (MRA) with the results of the research that solvency contributes to profitability, liquidity contributes to profitability, activity contributes to profitability, and company size does not contribute to profitability. While solvency which is moderated by profit growth can contribute to profitability, liquidity which is moderated by profit growth cannot contribute to profitability, activity which is moderated by profit growth can contribute to profitability, and company size which is moderated by profit growth cannot contribute on profitability.