PENGARUH PERTUMBUHAN PENDAPATAN, UKURAN PERUSAHAAN, INVENTORY TURNOVER DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA

(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017)

Abstract

This study aimed to examine the effect of income growth, firm size, inventory turnover  and dividend policy against profit growth. The population in this study is the food and beverages subsector manufacturing listed in Indonesia Stock Exchange (IDX) period 2015-2017. The technique of determining the sample in this study using purposive sampling, with a sample size of 13 companies. The data in this study were analyzed using multiple linear regression analysis method and processed by using SPSS program version 20. The result of the test shows that firm size and inventory turnover has no significant effect on profit growth, while income growth and dividend policy has significant  effect on profit growth.