PENGARUH DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR) DAN NET PROFIT MARGIN (NPM) TERADAP PROFITABILITAS (ROA) (Studi Kasus Pada Sub Sektor Batu Bara yang Terdaftar di BEI periode 2011- 2015)

Abstract

ABSTRAK
Profitability in the sub-sector coal company from the years 2011-2015 decreased from year to year. The situation is very risky for the survival of the company for a profit is the main goal of the company. If this situation is left unchecked would be bad for the company, the company may be bankrupt when profitability decreases. Profit decline will lead to investors will be reluctant to invest in the company. This study examines the impact of Debt to Equity Ratio, Current Ratio, and Net Profit Margin on Profitability. The population in this study is a Coallisted on the Indonesia Stock Exchange (IDX) period of 2011-2015. The sample in this study is determined by census with 13 companies. This research is using multiple linear regressions model. The result showed thatDebt to Equity Ratio (DER) a significant negative effect on Profitability, Current Ratio (CR) not effect on Profitability, and Net Profit Margin (NPM) a signifikan positive effect on Profitability
Keyword: Debt to Equity Ratio, Current Ratio, Net Profit Margin, Profitability