ANALISIS PENGARUH CURRENT RATIO, TOTAL ASSETS TURNOVER, GROSS PROFIT MARGIN DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA

Abstract

This study aims to determine the effect of the current ratio, total asset turnover, gross profit margin and net profit margin for profit growth. In this study, the sample is a company engaged miscellaneous industry sector in Indonesia Stock Exchange. Data used is secondary from 2010 to 2014. The variables used in this study can be grouped into two: the first independent variables, namely current ratio, total asset turnover, gross profit margin and net profit margin. The second is the growth of profit. To test the hypothesis we used multiple regression models and statistical t-test. Based on the results of hypothesis testing found that the current ratio, total asset turnover and net profit margin no significant effect on profit growth in various sectors of industry in the Indonesia Stock Exchange, while the gross profit margin significantly affect the company's profit growth to various industry sectors in the Indonesia Stock Exchange.
Keyword : Current Ratio, Total Assets Turnover, Gross Profit Margin & Net Profit Margin