PENGARUH WORKING CAPITAL TO TOTAL ASSET (WCTA), DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TATO), DAN RETURN ON EQUITY (ROE) TERHADAP PERTUMBUHAN LABA

(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017)

Abstract

This research wants to examine the effects of Working Capital to Total Asset (WCTA), Debt To Equity Ratio (DER), Total Asset Turnover (TATO), and  Return On Equity (ROE) to profit growth of manufacture company . The sampling technique used in this research is purposive sampling, with some criteria, those are: (a) the consumer goods manufacturing sector companies listed in Indonesia Stock Exchange (IDX); (b) the manufactur company has positif profit in five consecutive years; (c) the avaliable of financial statement as the research 2013-2017 period. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Debt To Equity Ratio (DER), and Return On Equity (ROE) variable, have a positive significant to profit growth of manufacture company, while Working Capital to Total Asset (WCTA) and Total Asset Turnover (TATO) doesn’t have influence to profit growth of manufacture company.