PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PERUSAHAAN SEMEN YANG TERDAFTAR DI BEI

Abstract

This research aimed to find out the effect of current ratio, debt to asset ratio and total asset turn over on the profit growth. The independent variables in this research were current ratio, debt to asset ratio and total asset turn over. Meanwhile, the dependent variable in this research was the profit growth. The research was causality. While, the sample was cement companies which were listed on Indonesia Stock Exchange in the 2013-2018 period as many as 5 companies. Moreover, the data collection technique used saturated sampling. In line with, the data used in this research were company’s balance sheet and income statement from 2013-2018. Futhermore, the data analysis technique used multiple linear regression, classical assumption test, F and T test with SPSS 25. The research result concluded current ratio had insignificant effect on the profit growth. Likewise, Debt to asset ratio had insignificant effect on the profit growth. On the other hand, total asset turn over had significant effect on the profit growth.
Keyword: current ratio, debt to asset ratio, total asset turn over, profit growth.