PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP PERTUMBUHAN LABA PADA INDUSTRI PROPERTY AND REAL ESTATE DI BEI

Abstract

The research aimed to examine the effect of profitability, which was referred to net profit margin and return on asset; in addition, liquidity, which was referred to current ratio on the profit growth.The research was quantitative. While, the population was 48 property and real estate companies which were listed on Indonesia Stock Exchange. Moreover, there were 15 property and real estate companies which were listed on Indonesia Stock Exchange 2014-2017.Furthermore, the data were secondary in the form of financial statement of property and real estate companies which were listed on Indonesia Stock Exchange 2014-2017. In addition, the data analysis technique used multiple linear regression with SPSS 25.The research result, from t test, concluded net profit margin as well as current ratio had positive but insignificant effect on the profit growth. On the other hand, return on asset had positive and significant on the profit growth.
Keywords: net profit, roa, current ratio, profit