PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN RETURN ON ASSET TERHADAP PERTUMBUHAN LABA

Abstract

This research is meant to find out the influence of current ratio (CR), total asset turnover (TAT) and
return on asset (ROA) to the profit growth. The population in this research is PT. Arita Prima
ndonesia Tbk in Sidoarjo. The data which has been applied in this research is the financial statement
of PT. Arita Prima Indonesia Tbk in Sidoarjo. The analysis method has been done by using
quantitative method whereas the analysis technique has been done by using multiple linear regressions
and the partial hypothesis test has been done by using t test. The result of the F test shows that
variables i.e. current ratio (CR), total asset turnover (TAT) and return on asset (ROA) gives
significant influence to the profit growth. The result of the t test shows that current ratio (CR) does
not give any significant influence to the profit growth. This statement supports the result of the
research of Gunawan and Wahyuni (2013) which stated that current ration (CR) does give any
significant influence to the profit growth. Meanwhile, total asset turnover (TAT) and return on asset
ROA) give significant influence to the profit growth. This statement supports the result of the
research of Nunki (2014) and Andriyani (2015).

Keywords: current ratio (CR), total asset turnover (TAT), return on asset (ROA) and profit growth.