FAKTOR - FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA PADA PERUSAHAAN ROKOK YANG GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2000-2012

Abstract

This study aims to demonstrate empirically the effect of the current ratio, total asset
turnover, inventory turnover, return on assets and debt-to- assets ratio to earnings growth in the
tobacco companies that go public on the stock exchanges of Indonesia. The type of data used are
secondary data is quantitative, the data used is the data that went public on the stock exchanges of
Indonesia and obtained by accessing webside : www.bei.co.id and Indonesian Capital Market
derectory (ICMD). Population and samples used in this study is 3 cigarette company listed on the
Stock Exchange since the year 2000 to 2012. The sampling technique is using census method.
Methods of data analysis used multiple linear regression .These results indicate that the variable
return on assets is significant positive effect on earnings growth at companies that went public in
the Indonesia Stock Exchange, while the variable current ratio, total asset turnover, inventory
turnover and debt-to- assets ratio no significant effect on the company's profit growth cigarettes
which went public on the stock exchanges of Indonesia.
Keywords : Earnings Growth (PL), the Current Ratio (CR), Total Assets Turnover (TAT),
Inventory Turnover (IT), Return on Assets (ROA) and Debt to Assets Ratio (DAR).