Growth Intention dan Pertumbuhan Pendapatan di UKM Sektor Keuangan : Peran Mediasi Pertumbuhan Ukuran Perusahaan (Studi Empiris pada Bank Perkreditan Rakyat Kota Malang yang Terdaftar di OJK Tahun 2017 - 2022)
Abstract
This research aims to determine the effect of growth intention on revenue growth with company size growth as a mediating variable. The type of research used in this research is explanatory research. Meanwhile, the sampling method used was the purposive sampling method. The object of this research uses the Rural Bank (BPR) of Malang City which is registered with the Financial Services Authority (OJK) in 2017-2022. Of the 9 existing companies, there were 7 companies that met the sampling criteria in this research. The data analysis method used is path analysis assisted by SmartPLS v 3.2.9 software. The results of this test show that the relationship between growth intention has no influence on revenue growth, the relationship between growth intention and company size growth is significantly positive, the relationship between company size growth and revenue growth is significantly positive and company size growth mediates the effect of growth intention on revenue growth.
Keywords: Growth intention, company size growth and revenue growth
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Box, T. M., White, M. A., & Barr, S. H. (1994). A Contingency Model Of New Manufacturing Firm Performance. Entrepreneurship Theory and Practice.
Cesinger, B., & Gundolf, K. (2018). Growth Intention and Sales Revenue Growth in Small Business : The Mediating Effect of Firm Size Growth. Jurnal Internasional Manajemen Teknologi.
Florentina, M. N. (2016). Pengaruh Audit Tenure, Disclosure, Repotasi Auditor, Opini Audit Tahun Sebelumnya, dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit “Going Gorcern.” Doctoral Dissertasion, STIE Perbanas Surabaya.
Gilbert, A. B., Patricia, M., & David B, A. (2006). New Venture Growth: A Review and Extension. Journal of Management, 32.
Harahap, S. S. (2004). Analisis Kritis Atas Laporan Keuangan.
Hartono, J. (2012). Teori Portofolio dan Analisis Investasi. Yogyakarta : BPFE.
Kolvereid, L., & Amo, B. W. (2019). Growth Intention and Growth in Small Accounting Firms. Journal Administrative Science, 9(36).
Kusuma, S. D., Restuningdiah, N., & Hadayati, P. (2021). Effect of Firm Size on Sales Growth With Capital Structure as An Intervening Variable. Journal of International Conference Proceedings.
Larasati, D. D., & Hadi, S. (2011). Pengaruh kondisi keuangan perusahaan terhadap pengungkapan tanggung jawab sosial. JAAI, 15(40), 178–189.
Neneh, B. N., & Vanzyl, J. (2014). Growth Intention and its Impact on Business Growth Amongst Smes in South Africa. Mediterranean Journal of Social Science.
Pamar, B. J., & Patel, C. R. (2023). Progress Intention and Sales Revenue Growth in Micro,Small and Medium Enterprises (SMEs) in K. Mehta & R. Sharma (Ed.). Sustainbility, Green Management, and Performance of SMEs. De Gruyter.
Riyanto, B. (2001). Dasar-Dasar Pembelanjaan Perusahaan. Yogyakarta : BPFE.
Santi, N. W. A., Haris, I. A., & Sujana, I. N. (2019). Pengaruh Harga Jual dan Volume Penjualan Terhadap Pendapatan UD. Broiler Putra Di Dusun Batumulapan Kabupaten Klungkung pada Tahun 2015-2017. Jurnal Pendidikan Ekonomi Undiksha, 11(1), 116.
Shi Ha. (2023). Navigating The Growth Trajectory : A Study on The Link Between Growth Intentions and Small Business Growth in China. Brunel Unversity Research Archive.
Sochib. (2018). Pengantar Akuntansi 1. Yogyakarta: Deepublish.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alphabet.
Terjesen, S., & Szerb, L. (2008). Dice Thrown From The Beginning? An Empirical Investigation of Determinants of Firm Level Growth Expectations. Estudios Thrown De Economia, 32(2).
Wiklund, J., et, & al. (2009). Building An Integrative Model Of Small Business Growth. Small Business Economics.
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