PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN OTOMOTIF DI BEI

Abstract

This research is aimed to find out the influence of financial statement which is measured by using current
ratio, quick ratio, debt to equity ratio, debt to asset ratio, total asset turnover, inventory turnover, net
profit margin, and gross profit margin to the profit growth of automotive companies which are listed in
Indonesia Stock Exchange. The sample collection method has been carried out by using purposive
sampling method and eleven of thirteen companies which are listed in Indonesia Stock Exchange in 2013-
2015 periods have been selected as research samples. The data analysis method has been conducted by
using multiple linear regressions analysis. The result of the research shows that the multiple linear
regressions analysis models which have been used in this research are feasible and can be used for the
following analysis. Partially the result of regression coefficient test shows that Current ratio has
significant influence to the profit growth; quick ratio does not have any significant influence to the profit
growth; debt to equity ratio has significant influence to the profit growth; debt to asset ratio has
significant influence to the profit growth; total asset turnover has significant influence to the profit
growth; inventory turnover has significant influence to the profit growth; net profit margin has
significant influence to the profit growth; gross profit margin has significant influence to the profit
growth.

Keywords: current ratio, quick ratio and profit growth.