PENGARUH INVENTORY TURNOVER, EARNING POWER DAN PENGENDALIAN BIAYA TERHADAP PERTUMBUHAN LABA DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI PADA SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2018-2022

This research was conducted to analyze the factors that influence profit growth with capital structure using the debt to equity ratio as a moderating variable in consumer goods sector companies listed on the BEI for the 2018-2022 period. In this research, research was conducted based on factors that influence profit growth using inventory turnover, earning power, cost control and capital structure. This research is quantitative research and the type of data used is secondary data from company financial reports published during the research period. The sample used was 10 consumer goods sector companies on the IDX. The sample was selected using a purposive sampling method, namely determining several required criteria. The methods used are descriptive analysis, classical assumption testing, panel data regression analysis, and hypothesis testing. The results of this research are that inventory turnover, earning power and capital structure have no influence on profit growth, while cost control has a negative influence on profit growth. Capital structure is unable to moderate the influence of inventory turnover, earning power and cost control on profit growth.

Keywords: Inventory Turnover, Earning Power, Cost Control, Capital Structure, Profit Growth.