ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2018

This study aims to determine and analyze the effect of the current ratio, total asset turnover, net profit margin, and debt to asset ratio on earnings growth, and see whether firm size can strengthen or weaken the relationship between the independent variables and the dependent variable. This study takes the object of consumer goods companies listed on the Indonesia Stock Exchange for the 2016-2018 period, totaling 57 companies and obtained as many as 30 companies using purposive sampling technique. The data analysis method used is multiple regression analysis. Based on the results of the study simultaneously all variables affect earnings growth, but partially, only net profit margin has an effect on earnings growth. In addition, firm size cannot strengthen or weaken the relationship between the independent variable and the dependent variable