PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA CV. BUSINDO JAYA DI SURABAYA

Abstract

This research aims to examine the influence of financial performance proxy with Current Ratio (CR), Total Asset Turnover (TATO), Debt to Asset Ratio (DAR), and Net Profit Margin (NPM) to profit growth. Using secondary data sourced in the form of financial statements in 2010-2016. In this research did not use sampling method because there is only one company used as the object of the research that is CV. Busindo Jaya. The data analysis method using quantitative methods. While the analytical technique used is multiple linear regression with using SPSS application tools (Statistical Product and Service Solutions) version 20. The result of the research shows that F-test of Current Ratio (CR), Total Asset Turnover (TATO), Debt to Asset Ratio (DAR) and Net Profit Margin (NPM) have significant influence to profit growth. The result of t test shows that the Current Ratio (CR) has no significant influence to profit growth. This research supports the results of Gunawan and Wahyuni (2013) which stated that Current Ratio (CR) has no significant influence, and Total Asset Turnover (TATO) has no significant influence on profit growth. This research supports the results of research from Panjaitan and Winardi (2015) which states that Total Asset Turnover (TATO) has no significant influence on profit growth. While the Debt to Asset Ratio (DAR) and Net Profit Margin (NPM) variables show significant influence on growth profit.
Keywords: current ratio (CR), total asset turnover (TATO), debt to asset ratio (DAR), net profit margin (NPM) and profit growth