PENGARUH PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP PERTUMBUHAN LABA PT ISAN SELARAS ABADI 2003-2017

Abstract

This research aimed to find out the effect on profitability, solvability, and liquidity to the profit growth at PT. Isan Selaras Abadi in 2003-2017 periods. This research was meant to give information related with the effect of profitability, solvability, and liquidity to the profit growth therefore it would be a consideration for the management in funding decision making. If PT. Isan Selaras Abadi is able to reach its peak and succeed in winning business competition, so the company has produced profits with maximum. The population of this research used PT. Isan Selaras Abadi in 2003-2017 periods. The analysis method used multiple linear regressions analysis with the instrument of SPSS (Statistical Product and Service Solutions) application. The result of this research was filfill the criteria because it showed that regressions model of this research there were no symptoms of multicolonearity, autocorrelation, and heteroscedasticity. The result of this research prove that profitability (ROA) gave positive effect on the profit growth, solvability (DAR) gave positive effect on the profit growth. Meanwhile, liquidity (CR) does not gave any positive effect on the profit growth.

Keywords: Profit growth, return on asset (ROA), debt to asset ratio (DAR), current ratio (CR)