PENGARUH STRUKTURMODAL, ALIRAN KAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN INVESTMENT OPPORTUNITY SET TERHADAP PERTUMBUHAN LABA (Study Empiris Pada Perusahaan Sektor Food yang terdaftar Di BEI tahun 2010- 2017)

Abstract

The purpose of this study was to determine the effect of firm size, capital structure,
liquidity and investment opportunity set (IOS) simultaneously and partially on theprofit
growth. Population in the study was all food companies listed on the Stock Exchange
in2010-2017. Sampling using purposive sampling technique that is specific sample
selection criteria, so that in can be sampled in this study were ± 30 companies (14 per
company). The analytical method used was the multiple linear regression. The result shows
simultaneous testing showed that the capital structure,company size, liquidity , investment
opportunity set (IOS) effect onprofit growth. Partially, company size and liquidity
significant positive effect on the quality of earnings. Capital structure and investment
opportunity set (IOS) significant negative effect on theprofit growth.
Keywords: capital structure, company size, liquidity, investment opportunity set (IOS)
and the profit growth.