PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, TINGKAT INFLASI DAN PERTUMBUHAN PENJUALAN TERHADAP PERUBAHAN LABA

Abstract

This research aims to examine the influence of financial performance proxied with Current Ratio, Total Assets Turnover, and Debt to Equity Ratio; company size, inflation rate and sales growth to earnings changes through financial statements that have been prepared by manufacturing companies which listed in the Indonesia Stock Exchange. The population in this research was obtained by using purposive sampling method at the manufacturing company listed on the Indonesia Stock Exchange during the period 2013-2016 and based on predetermined criteria, the sample of 32 manufacturing companies was obtained. The analysis method used is multiple linear regression analysis. From the test results show that the current ratio, total asset turnover, and firm size have no significant influence on the change of profit means, the high current ratio, total asset turnover, and size of the company have not been able to ensure the company's profit also increases. The debt to equity ratio, and the inflation rate has a negative influence, meaning that the higher debt to equity ratio and the inflation rate, the lower the profit earned by the company. Sales growth has a positive influence on profit change, meaning that the higher sales growth will make the company's net profit also increased.
Keywords: Financial Performance, Company Size, Inflation Rate, Growth Sales, Profit Change