Pengaruh Analisi Rasio Keuangan terhadap Pertumbuhan Laba (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2008 hingga 2012)

Abstract

The purpose of this research is to determine whether there is influence of financial ratio Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER), Inventory Turn Over (ITO), Total Asset Turn Over (TATO), Gross Profit Margin (GPM) and Operating Profit Margin (OPM) towards profit growth, both of simultaneous and partial of manufacture companies sector consumer goods industry. The population of this research is only manufacture companies sector consumer goods industry had listed in BEI for 2008 to 2012 with amount of population are 31 companies. The sampling technique use in this research is purposive sampling with amount of sample are 23 companies, with some criteria only manufacture company sector consumer goods industry; (1) had listed in BEI for period 2008 to 2012, (2) the avaliable of financial statement and had been audited for period 2008 to 2012, (3) produced positive profit for period 2008 to 2012. The result of classical assumption test shows that data of this research has fulfill the classical assumption, such as data distributed normally, no multicolinearity, no autocorrelation and no heteroscedasticity. The result of simultaneously test shows that financial ratio Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER), Inventory Turn Over (ITO), Total Asset Turn Over (TATO), Gross Profit Margin (GPM) and Operating Profit Margin (OPM) have a positive significant effect to profit growth of manufacture companies sector consumer goods industry had listed in BEI. result of partial test shows that financial ratio Total Asset Turn Over (TATO) and Gross Profit Margin (GPM) have a positive significant effect to profit growth of manufacture companies sector consumer goods industry had listed in BEI. The influence percentage of independent variables to profit growth are 21,1% and the rest of 78,9% influenced by another factors there aren’t in this research.