Influence Of Current Ratio, Inventory Turnover And Book Tax Differences On Profit Growth With Corporate Social Responsibility As A Moderation Variable
Keywords:
current ratio, inventory turnover, boox tax differences, corporate social responsibilityAbstract
The purpose of this study was to determine the effect of Current Ratio, Inventory Turnover and Book Tax Differences on profit growth with Corporate Social Responsibility moderating variables in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all manufacturing companies in the consumer-based industrial sector that are listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique uses a population sampling technique. Based on the established criteria, 17 companies obtained, the type of data used is secondary data obtained from the website of the Indonesia Stock Exchange. The analytical method used is panel data regression analysis. The results of the study simultaneously show that Current Ratio, Inventory Turnover and Book Tax Differences Corporate Social Responsibility have an effect on profit growth. Meanwhile, if tested partially, it shows that Current Ratio, Inventory Turnover and Book Tax Differences Corporate Social Responsibility have no significant effect on profit growth.
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