Faktor – Faktor yang Berpengaruh terhadap Pertumbuhan Laba Study Empiris pada Perusahaan Manufaktur

This study aimed to understand, analyze and get empirical evidence about influential factors on profit growth in manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange period 2014-2017. The type of research used is quantitative research with sampling using simple random sampling technique. Samples obtained were 9 companies from a population of 43 companies. Based on research that has been tested using SPSS 20, the result is that the permanent difference (X1) partially negatively affects profit growth. Temporary differences (X2) partially have no significant effect on profit growth. Return on assets (ROA) (X3) partially has no significant effect on profit growth. Sales volatility (X4) has no significant effect on profit growth. Company size (X5) has no significant effect on profit growth. Simultaneously permanent differences, temporary differences, return on assets, sales volatility and company size have a positive effect on profit growth