PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, AKTIVITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN LOGAM

Abstract

This research aims to know and analyze the influence of current ratio (CR), debt to assets ratio (DAR), net profit margin (NPM), total assets turnovers (TATO) to profit growth in metal mining companies which listed in Indonesia Stock Exchange.The sampling technique used is purposive sampling method in metallic mining company which listed in Indonesia Stock Exchange during period of 2012 until 2016 and based on predetermined criterion, hence obtained by 8 metal mining companies. The analysis method used is multiple regression analysis with using SPSS application tool version 22.The results of this research indicates that the variable current ratio (CR) has a negative and significant influence on profit growth, debt to assets ratio (DAR) has a negative and insignificant influence on profit growth, net profit margin (NPM) has a positive and significant influence on profit growth and total assets turnovers (TATO) has a negative and insignificant influence on profit growth. The magnitude of the coefficient of determination (R2) is 50.2% which means profit growth can be explained by current ratio (CR), debt to assets ratio (DAR), net profit margin (NPM), total assets turnovers (TATO) while the remaining 49.8% is influenced by other variables.
Keywords: current ratio, debt to assets ratio, net profit margin, total assets turnovers and profit growth.