ANALISIS TATO, NPM, DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD & BEVERAGE

Abstract

This research is meant to test the influence of total assets turnover (TATO), net profit margin (NPM), and
return on Assets (ROA) to the profit growth of go public companies. The research sample has been conducted
by using purposive sampling. There are 50 financial statementswhich have met the criteria have been obtained
from 10 food & Beverages Companies in 2010-2014 periods.The data analysis has been done by using
multiple regressions analysis and the independent variables i.e.: total assets turnover (TATO), net profit
margin (NPM), and return on assets (ROA). The dependent variable is profit growth (PL). The results of this
research have found that the variables i.e.: total asset turnover (TATO), net profit margin (NPM), return on
Assets (ROA) have significant influence to the profit growth (PL). This finding is supported by the coefficient
determination (R2) is 0.799 which shows that 79.9% of the profit growth can be explained by the variables i.e.:
total assets turnover (TATO), net profit margin (NPM), and return on Assets (ROA). Meanwhile, the
remaining is 20.1% has been influenced by other variables which are not included in the research models.
Keywords: Total Assets Turnover (TATO), Net Profit Margin (NPM), Return on Assets (ROA), Profit
Growth.