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PENGARUH TOTAL ASSET TURNOVER, FIRM SIZE DAN CURRENT RATIO TERHADAP PERTUMBUHAN LABA PADA PT.SIRMA PRATAMA NUSA Sanchez Sinaga, Monica; Simanullang, Agnes Emma; Yanti, Ira; Luck Amelia S, Jholant Bringg
Aksara Public Vol 3 No 3 (2019): Agustus (2019)
Publisher : EDUTECH CONSULTANT

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This study aims to examine and analyze the influence of total asset turnover, firm size and current ratio on profit growth in PT.Sirma Pratama Nusa period 2014-2017. The research approach used in this study is an associative quantitative approach with causal character. Population of this study in PT.Sirma Pratama Nusantara is financial statements in PT.Sirma Pratama Nusantara. From the population in PT.Sirma Pratama Nusantara has chosen with saturated sampling method. In this study the analytical technique used was multiple linear regression analysis with test F and test t. Based on the results of partially shows that total asset turnover effect and not significant, while the firm size has a significant effect and current ratio negative effect and significant on profit growth. Based on the results of simultaneous shows that total asset turnover, firm size and current ratio have an effect and significant on profit growth.
PENGARUH TOTAL ASSETS TURNOVER (TATO), NET PROFIT MARGIN (NPM) DAN DEBT TO EQUITY RATIO (DER) TERHADAP PERUBAHAN LABA DI PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN TAHUN 2012-2017 Nababan, Suryani; Nainggolan, Eva Roma; Tobing, Debi; Sembiring, Samuel Abel Tanta; Luck Amelia S, Jholant Bringg
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract This study aims to determine whether Total Assets Turnover (TATO), Net Profit Margin (NPM) and Debt to Equity Ratio (DER) to Profit Changes at PT. Nusantara III Plantation (Persero) Medan in 2012-2017. The results showed that the value of Fcount> Ftable was 16,542> 2.74 with a significant value of α (0,000 <0,05) and the value of tcount and ttable of each variable namely tcount> Total Assets Turnover (TATO) -2,364> 1 , 99547, α (0.021 <0.05). Net Profit Margin (NPM) 6,425> 1,99547, α (0,000 <0,05). Debt to Equity Ratio (DER) -1.109 <1.99547, α (0.271> 0.05). The conclusions in this study that simultaneously Total Assets Turnover (TATO), Net Profit Margin (NPM) and Debt to Equity Ratio (DER) affect the Profit Changes at PT. Perkebunan Nusantara III (Persero) Medan, and partially Total Assets Turnover (TATO) has a significant negative effect, Net Profit Margin (NPM) has an influence on Profit Changes Debt to Equity Ratio (DER) does not have at PT. Nusantara III Plantation (Persero) Medan in 2012-2017.