Analisis Pengaruh Rasio Keuangan dan Ukuran Aset Pada Pertumbuhan Laba Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2010-2013

Dian Permata Sari (Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Jember Jln. Kalimantan 37, Jember 68121)
Hadi Paramu (Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Jember Jln. Kalimantan 37, Jember 68121)
Elok Sri Utami (Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Jember Jln. Kalimantan 37, Jember 68121)

eJEBA
Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017

This article aims to analyze the influence of financial ratios and asset size on the earning growth of manufacture companies.60 manufature companies listed in the Indonesia Stock Exchange in 2010-2013 were selected as samples.using simple randomsampling method. Data analysis method used was multiple linear regression analysis. The results showed that only partiallyReturn on Assets influences the earning growth, while the current ratio, total asset turnover, debt ratio, earnings per share anda dummy variable (asset classes) do not influence on earning growth. This informs that the company's earning growth could beindicated by Return on Assets while other financial ratios and asset size could not provide a signal for company's earninggrwoth.