![]() 5) Company size had a positive and significant effect on profit growth. 4) Inventory turnover had a positive and significant effect on company size. ![]() 3) Sales had a negative and no significant effect on company size. 2) Inventory turnover had a positive and significant effect on profit growth. The results of this study indicate that: 1) Sales had a negative and no significant effect on earnings growth. Data analysis in this study used a mediating variable regression analysis with the causal step method with SPSS 16 software. The sampling technique in this study was a sample purposive sampling and obtained 9 companies. The data used in this study was secondary data, the population in this study was the automotive company that listed on the Indonesia Stock Exchange in the period 2013-2017. This research was a quantitative research. ![]() ![]() This study took the the automotive companies listed on the Indonesia Stock Exchange in the period 2013-2017 as the object. This study aims to explain the effect of sales and inventory turnover on earnings growth with firm size as an intervening variable. ![]()
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