PENGARUH CURRENT RATIO, NET PROFIT MARGIN, GROSS PROFIT MARGIN, DAN TOTAL ASSET TURNOVER TERHADAP PERTUMBUHAN LABA PADA UD PRIMA MEBEL DI SURABAYA

Abstract

This research ainmed to find out the influence of current ratio, net profit margin, gross profit margin and total asset turnover to earnings growth. population in this research wa U.D. Prima Mebel. This research not using sampling technique because it was a case study. The data was financial report of U.D. Prima Mebel from year 2010 until 2017. The analysis method was multiple linear analysis with SPSS application (Statistical Product and Service Solutios) version 23. The result showed current ratio, net profit margin, and total asset turnover had significant influence to earnings growth. resultpartially showed that current ratio was not significant influence to earnings growth. This research in line with Raudatul Djannah’s research (2017) stated that current ratio had no significant and positive influence to earnings growth. This research was in line Dita Ridia’s research (2016) stated that net earning margin had not significant influenced profit growth. Gross profit margin was in line with Windi Hartini’s research (2012) stated that gross profit margin had positive and not significant influence to the earnings growth. Total asset turnover had positive and significant influence. This result was in line with Novia P. Hamidu’s research (2013) stated that total asset turnover had significant influence to earnings growth. Based on partial coefficient determination test known that variables had dominant influence on earning growth are variables.
Keywords: Current ratio, net profit margin, gross profit margin, total asset turnover and earnings growth.