PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI

Abstract

This research is aimed to examine the influence of debt to equity ratio, net profit margin, and total assets turnover to changes in profit through financial statement which has been prepared by the consumer goods industry sector companies which are listed in Indonesia Stock Exchange. The population has been obtained by using purposive sampling method on consumer goods industry sector companies which are listed in Indonesia Stock Exchange in 2012-2016 periods and based on the predetermined criteria then 13 consumer goods industry sector companies have been selected as samples. The dependent variable in this research is changes in profit whereas independent variable i.e. debt to equity ratio, net profit margin, and total assets turnover. The data analysis method has been done by using is multiple linier regressions analysis. The result of model feasibility which has been done by using F test shows that debt to equity ratio, net profit margin, and total asset turnover give influence to the changes in profit, so it can be concluded that research models are feasible to be used. The result of partial test shows that net profit margin give significant and positive influence to the changes in profit, debt to equity ratio give negative and insignificant influence to the changes in profit, and total asset turnover give positive and insignificant to the changes in profit.
Keywords: debt to equity ratio, net profit margin, total assets turnover, changes in profit