PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS, DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA

Abstract

This research aims to determine the influence of profitability ratios, activity ratios, and the firm size to the profit growth at PT. Prajugo Putra Perkasa during the 2007-2016 period. The independent variables used to measure profitability ratios are return on assets (ROA), the independent variables used to measure activity ratio variable is measured by total asset turnover (TAT), and the independent variables used to measure firm size is seen from the total sales. Dependent variable that been used in this research is the profit growth. The data in this research using secondary data is annual financial reports that have been prepared by PT. Prajugo Putra Perkasa during the 2007-2016 period. Data analysis technique that been used is descriptive analysis, multiple linear regression analysis, classical assumption test, model feasibility test and hypothesis test. The results showed that the variable return on assets has a significant negative influence on the profit growth. While total asset turnover has a negative influence is not significant to the profit growth. Then the firm size has a significant positive influence on the profit growth.
Keywords: profitability, activity, firm size, and profit growth.