PREKDISI PERTUMBUHAN LABA DALAM RASIO KEUANGAN PADA PT JAPFA COMFEED TBK

Vina Arnita (Program Studi Akuntansi, Fakultas Sosial Sains, Universitas Pembangunan Panca Budi Medan)
Aulia Aulia (Program Studi Akuntansi, Fakultas Sosial Sains, Universitas Pembangunan Panca Budi Medan)

Jurnal Akuntansi Bisnis dan Publik
Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik

This research was aimed to know the effects of variable Current Ratio, Total Assets Turnover, Gross Profit Margin, dan Return on Equity could be used to predict profit growth. The data used were the financial statements. Those were the Statement of Comprehensif Income and Statement of Financial Posisition of 5 basic industry and chemicals companies listed in Indonesian Stock Exchange from 2011 – 2017. To test hypothesis could be used regression analysis, T-test, F-test, and classical assumption test. The result of research showed that Total Assets Turnover, Gross Profit Margin, dan Return on Equity were significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange while Current Ratio weren’t significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange.