Pengaruh Ukuran Perusahaan, Return on Asset (ROA), dan Debt to Equity Ratio (DER) terhadap Pertumbuhan Laba pada Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) 2019-2024

Vionita Sari; Trisnadi Wijaya

doi:10.31004/riggs.v5i1.6314

Authors

Vionita Sari Universitas Multi Data Palembang
Trisnadi Wijaya Universitas Multi Data Palembang

DOI:

https://doi.org/10.31004/riggs.v5i1.6314

Keywords:

Ukuran Perusahaan, Return on Asset, Debt to Equity Ratio, Pertumbuhan Laba, Sektor Teknologi

Abstract

Sektor teknologi memiliki karakteristik pertumbuhan yang cepat dan struktur keuangan yang dinamis sehingga kemampuan perusahaan dalam menciptakan pertumbuhan laba menjadi isu penting bagi investor dan manajemen. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, Return on Asset (ROA), dan Debt to Equity Ratio (DER) terhadap pertumbuhan laba pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Sampel penelitian terdiri atas 22 perusahaan teknologi yang dipilih menggunakan metode purposive sampling dengan total 132 observasi. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan dan dianalisis menggunakan regresi linear berganda setelah memenuhi uji asumsi klasik. Hasil penelitian menunjukkan bahwa Return on Asset berpengaruh signifikan terhadap pertumbuhan laba, sedangkan ukuran perusahaan dan Debt to Equity Ratio tidak berpengaruh signifikan secara parsial. Secara simultan, ukuran perusahaan, ROA, dan DER berpengaruh signifikan terhadap pertumbuhan laba perusahaan sektor teknologi. Temuan ini mengindikasikan bahwa skala perusahaan dan kebijakan struktur modal tidak memiliki peran penting dalam mendorong pertumbuhan laba, sementara profitabilitas aset menjadi faktor penentu utama. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi perusahaan dan investor dalam pengambilan keputusan strategis di sektor teknologi.

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