PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADAPERUSAHAAN FOOD AND BEVERAGES

Abstract

This research is meant to examine the influence of financial performance which is proxy by current ratio (CR),
total asset turnover (TATO), debt to equity ratio (DER) and the net profit margin (NPM) to the profit growth
through the annual financial statements which have been prepared by food and beverages companies which are
listed in Indonesia Stock Exchange. The population in this research has obtained by using purposive sampling
method on food and beverages companies which are listed in Indonesian Stock Exchange (IDX) in 2010-2015
periods and based on the predetermined criteria then seven food and beverages companies have been selected as
samples. The analysis method has been done by using multiple linear regressions analysis and the SPSS
(Statistical Product and Service Solutions) program. The result of the research shows that the net profit margin
(NPM) has positive and significant influence to profit growth. Meanwhile, current ratio (CR), total asset
turnover (TATO), debt to equity ratio (DER) do not have any significant influence on profit growth.

Keywords: current ratio (CR), total asset turnover (TATO), debt to equity ratio (DER), and profit growth.