PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA

Abstract

This research aims to examine the influence of liquidity as measured by current ratio, the solvency measured by the debt to asset ratio and the activity measured by total asset turn over on profit growth. The number of samples used in this research are 13 property and real estate companies which listed on the Indonesia Stock Exchange at 2014 to 2016 period. Data collection techniques used in this research is secondary data, secondary data sources obtained in this research is the financial statements of property and real estate companies which listed on the Indonesia Stock Exchange. Data analysis technique using multiple linear regression analysis. Hypothesis testing using t test shows that liquidity measured by current ratio has no significant influence on profit growth, while solvency measured by debt to asset ratio has significant influence to profit growth, and activity measured by total asset turn over has significant influence to growth of industry profit property and real estate which listed in the Indonesia Stock Exchange on 2014 to 2016 period.
Keywords: liquidity, solvency, activity, profit growth