PENGARUH PERPUTARAN PIUTANG, CURRENT RATIO DAN RETURN ON ASSET TERHADAP PERTUMBUHAN LABA

Abstract

This research is aimed to find out and to analyze the partial influence of Recieveable Turnover, Current Ratio and Return on Asset to the profit growth at PT Tunggal Pratama Bangkit. The population in this research is PT Tunggal Pratama Bangkit. This research does not use sampling technique because this research is a case study, and the data that used on this research was secondary data which form a financial statement from PT Tunggal Pratama Bangkit from 2012 until 2016. The analysis method has been done by using multiple linear regressions analysis using SPSS application program. Based on the result of the analysis, shows : 1) Recieveable turnover and return on asset are give any positive significant inflluence to the profit growth. The result of this research are the research results of Putra (2014), Naibaho (2014), and Sulistyowati (2017), 2) Current ratio gives negative significant inflluence to the profit growth. The results of this research research results Mahaputra (2012), Anggaini (2017) and Hantono (2015), 3) The variable of return on asset is the variable which gives dominant influence to the profit growth on PT Tunggal Pratama Bangkit.
Keywords : receiveable turnover, current ratio, return on asset, corporate profit