FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA PADA PERUSAHAAN BATU BARA PADA TAHUN 2011-2014

Abstract

Abstract
This study was conducted to determine the effect of the Current Ratio (CR), Debt to
Equity Ratio (DER), Total Asset Turnover (TATO) to the profit growth. The sample used in
this study are all coal mining companies listed on the Indonesian Stock Exchange (BEI).
Observation period used data from 2011-2014. This study uses multiple regression analysis
and hypothesis testing using T-Test to test the partial regression coefficients and F-Test to
test the effect together with the level of signfisicance 5%.
This research resulted in the conclusion that the Total Asset Turnover (TATO) have a
significant effect on earnings growth. While the Current Ratio (CR), Debt to Equity Ratio
(DER) had no significant effect on earnings growth. Taken together these variables have a
significant effect on stock price.
Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO),
profit growth