PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, NET PROFIT MARGIN, TERHADAP PERUBAHAN LABA PADA PERUSAHAAN

Abstract

The purpose of this research is to find out the influence of current ratio, debt to equity ratio, total assets
turnover, net profit margin to the changes in profit at PT. Alumindo Light Metal Industry, Tbk. The data
analysis technique has been done by using multiple regressions analysis in order to predict the influence of
current ratio, debt to equity ratio, total assets turnover, net profit margin to the changes in profit at PT.
Alumindo Light Metal Industry, Tbk. The result of the feasibility model which has been done by using F
test shows that simultaneously current ratio, debt to equity ratio, total assets turnover, net profit margin
have significant influence to the changes in profit, therefore it can be
concluded that the model is feasible to
be used. Meanwhile, the determination coefficient determination (R
) shows that current ratio, debt to
equity ratio, total asset turnover, and net profit margin gives large contribution to the changes in profit,
therefore it can be concluded that the model is feasible to be used. The result of hypothesis test which has
been done by using partial test (t test) shows that current ratio and total asset turnover does not have any
significant influence to the changes in profit. Meanwhile, debt to equity ratio and net profit margin has
significant influence to the changes in profit.

Keywords: Current Ratio, Debt to Equity Ratio, Total Assets Turnover, Net Profit Margin and
Changes in Profit.