PENGARUH PROFITABILITAS, LEVERAGE DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA

Abstract

This research to examine the effect of profitability, leverage and activity on profit growth. While, the profitability was measured by Return On Equity, leverage was measured by Debt to Equity Ratio, and activity was measured by Total Asset Turnover. Moreover, the population was all Propert and Real Estate companies which were listed on Indonesia Stock Exchange (IDX) during 2015-2018. Meanwhile, the research was quantitative. The data collection technique used purposive sampling. Furthermore, there were 37 Property and Real Estate companies which were listed on Indonesia Stock Exchange as sample; with 148 observation. Additionally, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 23. The research result concluded as follows: (1) profitability had positive effect on profit growth, (2) leverage affected profit growth, and (3) activity did not affect profit growth. In brief, profitability, leverage and activity collectively affected profit growth of Property and Real Estate companies.
Keywords: profitability, peverage, activity, profit growth