PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA MASA MENDATANG

Abstract

This research is conducted to test the influence of current ratio, debt to equity ratio, return on asset, total asset turnover, and firm size to predict future earnings growth. The population used in this research is the consumer goods of industrial companies which listed in the Indonesia Stock Exchange at 2014-2016 period. The sampling technique used purposive sampling technique, so the sample that been used in this research is 28 companies. The analysis technique used in this research is multiple regression analysis technique. The test result shows that the variable of current ratio, debt to equity ratio, return on asset, total asset turnover, and firm size simultaneously influenced the profit growth in consumer goods industry companies which listed in Indonesia Stock Exchange period 2014-2016. Partial test results show that the current ratio, debt to equity ratio, return on assets have no effect on profit growth. While variable of total asset turn over and firm size have influence to profit growth in consumer goods of industrial company which listed in Indonesia Stock Exchange in 2014-2016 period.
Keywords : financial ratios, company size, profit growth