PENGARUH RETURN ON ASSET, TOTAL ASSET TURN OVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA

(Studi Empiris Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abstract

The growing development of business world in Indonesia to demand every company in order to manage and implement its management to become more professional. That's because the emergence of many new competitors who come from within and outside the country, not to mention the uncertain economic conditions caused a company that went bankrupt. Therefore, in order for companies to survive or even to grow and develop in the world of competition must pay attention to the condition and performance. Total Assets Turn Over and Net Profit Margin on Profit Growth in companies that go public. The sample of research using purposive sampling method. Of the 16 Food and Beverage sub-sector companies for the period 2012-2016, there are 9 financial statements that meet the sample criteria. Data analysis in this research use Multiple Regression Analysis with independent variable: Return On Asset, Total Asset Turn Over and Net Profit Margin. Dependent variable: Profit Growth. variables: Return On Assets and Total Assets Turn Over significant effect on Profit Growth, while Net Profit Margin has no effect on Profit Growth. With reinforced coefficient of determination (R2) of 0.587 which shows that 58.7% of Profit Growth can be explained by the variable Return On Asset, Total Assets Turn Over and Net Profit Margin. While the remaining 41.3% influenced by other variables outside the model under study.