The effect of liquidity ratio, activity ratio, and profitability ratio on accounting profit with firm size as a mediation

Nadia Tresna Kurniani ()
Additional contact information
Nadia Tresna Kurniani: Sekolah Tinggi Ilmu Ekonomi Dharma Bumi Putra

Journal of Economics and Business Letters, 2021, vol. 1, issue 3, 18-26

Abstract: One of the important parameters in the financial statements used to measure management performance is profit. Financial ratios as one of the information in the financial statements are used to measure the company's financial performance as proxied by profit. This study aims to analyze the effect of liquidity ratios, activity, and profitability on accounting profit with firm size as a mediating variable on issuers of the consumer goods sector in 2016 - 2020. The research method used is path analysis with the AMOS 23.00 software analysis tool. The results show that the liquidity ratio has no effect on accounting profit, the activity ratio has a significant effect on accounting profit, the profitability ratio has a significant effect on accounting profit, and company size only mediates the liquidity ratio on accounting profit.

Keywords: Liquidity Ratio; Activity Ratio; Profitability Ratio; Company Size; Accounting Profit (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journal.privietlab.org/download.php?id=263 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prv:jeblpv:122

Ordering information: This journal article can be ordered from
https://journal.priv ... EBL/article/view/122

DOI: 10.55942/jebl.v1i3.122

Access Statistics for this article

More articles in Journal of Economics and Business Letters from Privietlab Research Center
Bibliographic data for series maintained by Mochammad Fahlevi ().