Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 4 (2017)

ANALISIS TATO, NPM, DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD & BEVERAGE

Sulistyowati, Sulistyowati (Unknown)
Suryono, Bambang (Unknown)



Article Info

Publish Date
18 Aug 2017

Abstract

This research is meant to test the influence of total assets turnover (TATO), net profit margin (NPM), andreturn on Assets (ROA) to the profit growth of go public companies. The research sample has been conductedby using purposive sampling. There are 50 financial statementswhich have met the criteria have been obtainedfrom 10 food & Beverages Companies in 2010-2014 periods.The data analysis has been done by usingmultiple regressions analysis and the independent variables i.e.: total assets turnover (TATO), net profitmargin (NPM), and return on assets (ROA). The dependent variable is profit growth (PL). The results of thisresearch have found that the variables i.e.: total asset turnover (TATO), net profit margin (NPM), return onAssets (ROA) have significant influence to the profit growth (PL). This finding is supported by the coefficientdetermination (R2) is 0.799 which shows that 79.9% of the profit growth can be explained by the variables i.e.:total assets turnover (TATO), net profit margin (NPM), and return on Assets (ROA). Meanwhile, theremaining is 20.1% has been influenced by other variables which are not included in the research models.

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Journal Info

Abbrev

jira

Publisher

Subject

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

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...