PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN BATUBARA DI BURSA EFEK INDONESIA

Abstract

Profit growth in the company is one benchmark to assess the level of financial health of the company. How efficiently can a company take advantage of all its capital and assets to gain a large profit rate. This research aims to determine the influence of Gross Profit Margin, Net Profit Margin, Return On Asset, and Return On Equity to profit growth in coal companies in Indonesia Stock Exchange. The population in this research is all coal mining companies which listed on the Indonesia Stock Exchange as many as 24 companies during the 2010-2016 period. Sampling was conducted using purposive sampling method so as to produce 4 coal companies which used as sample in this research with observation period during 2010-2016. The analytical method used in this research is quantitative method, with classical assumption test, goodness of fit test and hypothesis testing and statistical analysis that is multiple regression analysis with using tool of SPSS version 20. The result shows that Gross Profit Margin, Return On Assets, and Return On Equity has significant effect to profit growth, while Net Profit Margin has no significant influence to profit growth in coal company.
Keywords: Gross profit margin, net profit margin, return on asset, return on equity and profit growth.