Juhanna Manalu
STIE Pelita Indonesia

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ANALISIS NET PROFIT MARGIN, CURRENT RATIO, DEBT TO EQUITY RATIODAN TOTAL ASSET TURNOVER UNTUK MEMPREDIKSI PERTUMBUHAN LABA PADA (SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFAR DI BURSA EFEK INDONESIA) PERIODE 2010-2014 Zulhelmi Zulhelmi; Juhanna Manalu
Procuratio : Jurnal Ilmiah Manajemen Vol 4 No 3 (2016): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to determine the effect Net Profit Margin (NPM ) , the Current Ratio ( CR ) , Debt To Equity Ratio ( DER ) , and Total Asset Turnover ( TATO ) either partially or test the model against Profit Growth at the company's Consumer Goods Industry which listed on the Stock Exchange . The results of the partial test (t test) showed only variable Total Asset Turnover ( TATO ) the significant effect on earnings growth . While the variable Net Profit Margin (NPM ) , the Current Ratio ( CR ) , and Debt To Equity Ratio ( DER ) no significant effect on earnings growth in the Consumer Goods Industry company listed on the Stock Exchange in 2010-2014 . The test results are test models show a Net Profit Margin (NPM ) , the Current Ratio ( CR ) , Debt To Equity Ratio ( DER ) , and Total Asset Turnover ( TATO ) jointly significant effect on profit growth in the company's Consumer Goods Industry registered in BEI period 2010-2014. The test results demonstrate the value of the coefficient of determination Adjusted R Square of 0.550 this means 55% of the dependent variable can be explained by the independent variable , while the remaining 45 % is explained by other factors not examined in this study . Penelitian ini bertujuan untuk mengetahui pengaruh Net Profit Margin (NPM), Current Ratio (CR), Debt To Equity Ratio (DER), dan Total Asset Turnover (TATO) baik secara parsial maupun secara uji model terhadap pertumbuhan laba pada perusahaan Industri Barang Konsumsiyang terdaftar di BEI. Hasil pengujian secara parsial (uji t) menunjukkan hanya variable Total Asset Turnover (TATO) yang berpengaruh signifikan terhadap Pertumbuhan Laba. Sedangkan variabel Net Profit Margin (NPM), Current Ratio (CR), dan Debt To Equity Ratio (DER) tidak berpengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan Industri Barang Konsumsi yang terdaftar di BEI periode 2010-2014. Hasil pengujian secara uji model menunjukkan Net Profit Margin (NPM), Current Ratio (CR), Debt To Equity Ratio (DER), dan Total Asset Turnover (TATO) secara bersama-sama berpengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan Industri Barang Konsumsiyang terdaftar di BEI periode 2010-2014. Hasil uji Koefisien Determinasi menunjukkan nilai Adjusted R Square sebesar 0.550 hal ini berarti 55 % variabel dependen dapat dijelaskan oleh variabel independen, sedangkan sisanya 45 % dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini.