PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUAHN LABA PADA PERUSAHAAN PERTAMBANGAN LOGAM DI BEI

Abstract

This research is meant to test the influence of financial ratio to the profit growth in the metal mining
companies which are listed in the IDX which is published in the financial statement in 2010-2014
periods. This research has been done by using financial ratio as the measurement of financial
statements of the company which are Current Ratio, Debt to Equity Ratio, Net Profit Margin, and
Total Assets Turnover. The data analysis technique has been done by using multiple linear
regressions. Based on the result of the analysis of hypothesis test which has been done by using model
feasibility test (F test) is stated reliable to measured the independent variable which are Current Ratio,
Debt to Equity Ratio, Net Profit Margin, and Total Assets Turnover to the dependent variable which
is profit growth. Meanwhile, the result of analysis test of t test in Current ratio and Debt Equity Ratio
have significant influence to the profit growth. Meanwhile, Net Profit Margin, and Total Assets
Turnover does not have any influence to the profit growth. The coefficient determination (R2) is 0.712
shows that 71,2% of the profit growth can be explained by Current Ratio, Debt to Equity Ratio, Net
Profit Margin, and Total Assets Turnover.

Keywords:Current Ratio, Debt to Equity Ratio, Net Profit Margin, Total Assets Turnover and the 

Profit Growth