PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS, TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN

Abstract

This research aimed to examine the effect of liquidity, solvability, and profitability on the profit growth. While, the independent variable were liquidity which was measured by current ratio, solvability which was measured by debt to equity ratio, and profitability which was measured by net profit margin. Meanwhile, the dependent variable was the profit growth, profit growth can be counted from reduce net profit this year and net profit last year then divide the result with net profit last year. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on determined criteria. In line with, based on its sampling technique, there were 9 samples from 41 mining companies which were listed on Indonesia Stock Exchange 2014-2015. Furthermore, for the data analysis technique, it used multiple linear regression with SPSS 25. The research result concluded liquidity and solvability which belong to independent variabel had insignificant effect on the profit growth. On the other hand, profitability which another part of independent variable had significant effect on the profit growth.
Keyword: liquidity, solvability, profitability, profit growth.