PENGARUH CURRENT RATIO, TOTAL DEBT TO TOTAL ASSETS, DAN SALES GROWTH TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2010-2013

Abstract

This study purpose to determine the effect of the current ratio, total debt to total assets and
sales growth of the net profit margin. The sample used in this study is a coal company listed on the
Indonesia Stock Exchange. The observation period were used from 2010 to 2013. The data used are
secondary data obtained from the Indonesian Capital Market of Directory. In this study used two
categories of variables. The first dependent variable is the net profit margin. Two independent
variables, namely current ratio, total debt to total assets and sales growth. Hypothesis testing is
done by using multiple regression models and statistical t-test were processed using Eviews 6.0.
Based on test results found that the total debt to total assets ratio does not significantly influence
the company's net profit margin, while current ratio and sales growth significantly influence the
company's net profit margin of coal in Indonesia Stock Exchange in 2010 to 2013 ago.
Keyword: Current Ratio, Total Debt to Total Asset Ratio, Sales Growth dan Net Profit Margin