PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERDAGANGAN ECERAN

Abstract

This study is aimed to find out the influenceof financial performance whihc is proxy by Current Ratio (CR), Total
Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) to the profit growth through
the annual financial statements which have been prepared by retail trading companies (retail) which are listed in
Indonesia Stovk Exchange. The population has been selected by using purposive sampling method on retail trading
companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2016 periods and based on the
predetermined criteria, 11 retail trading companies (retail) have been selected as samples. The analytical method has
been done by using multiple linear regression analysis with the SPSS application tools (Statistical Product and
Service Solutions). The result shows that Net Profit Margin (NPM) give significant and positive influence to the
profit growth. Meanwhile, Current Ratio (CR), Total Asset Turnover (TATO) do not give any significant influence
to the profit growth.
Keywords: current ratio, total asset turnover, debt to equity ratio, profit growth