PENGARUH NPM, CR, DER, TATO TERHADAP KINERJA KEUANGAN PT. PERKEBUNAN NUSANTARA X

Abstract

The financial performance assessment can becarriedout by company management by analyzing the financial
statement. This research is aimed to examine the influence of Net Profit Margin, Current Ratio, Debt to Equity
Ratio, and Total Asset Turnover to the financial performance (ROA) of PT. Perkebunan Nusantara X Surabaya
in 2007-2015 periods. The hypothesis test has been conducted by using multiple linear regressions analysis. It
can be concluded from the result of this research that Net Profit Margin, Current Ratio, Total Asset Turnover
give significant influence to the Return on Asset. Meanwhile, Debt to Equity Ratio does not give any significant
influence to return on asset. The resulf of this reseach has been carried out by using multiple linear regressions
analysis states that Net Profit Margin gives significant influence to the Return on Asset is 0.220. Current Ratio
gives its significant influence is 0.029 and Total Asset Turnover gives its significant influence is 0.181 to the
Return on Asset. Debt to Equity Ratio does not give any significant influence to the Return on Asset with its
value is 0.007 at PT. Perkebunan Nusantara X Surabaya in 2007-2015 periods.
Keywords: net profit margin, current ratio, debt to equity ratio, total asset turnover, return on asset