Bisma: Jurnal Bisnis dan Manajemen
Vol 14 No 3 (2020)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI

Nurhayati, Nurhayati (Unknown)
Hidayati, Anis Iftitah (Unknown)
Utami, Elok Sri (Unknown)



Article Info

Publish Date
30 Nov 2020

Abstract

This study aims to analyze the effect of the current ratio (as a measure of the liquidity ratio), debt ratio (as a measure of the solvency ratio), total asset turnover (as a measure of activity ratio), gross profit margin, and return on assets (as a measure of the ratio. profitability) on the profit growth of mining sector companies. The sample consisted of 37 mining sector companies listed on the IDX during the 2015-2018 period taken by the purposive sampling method. The data analysis method used is multiple linear regression analysis. The study results indicate that the current ratio, debt ratio, total asset turnover, and return on assets significantly affect profit growth. Meanwhile, the gross profit margin variable does not affect profit growth. These results inform that the current ratio, debt ratio, total asset turnover, and return on assets can be used to predict the mining companies' future profit growth. Meanwhile, the gross profit margin cannot be used as a predictor of profit growth. Keywords: current ratio, debt ratio, gross profit margin, growth of profit, return on asset, total asset turnover

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Journal Info

Abbrev

BISMA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Bisma terbit secara berkala pada bulan Januari, Mei dan September dengan ISSN 1978-3108 (print), bertujuan untuk menyebarluaskan artikel hasil riset, hasil pemikiran (telaah analitis-kritis) dan artikel ulasan atas artikel yang pernah dipublikasikan dalam bidang bisnis dan manajemen. Bisma menerima ...