PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, FIRM SIZE DAN GROWTH SALES TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PUBLIK SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2012-2016

Abstract

This research aims to find out the influence of Current Ratio, Debt to Equity Ratio, Total Assets Turnover, Firm Size and Growth Sales to changes in profit in public companies food and beverage sub sector in the Indonesia Stock Exchange for the period 2012-2016. The population of food and beverage sub sector companies in the Indonesia Stock Exchange for 2012-2016 period are fourteen companies. By using sampling technique Purposive Sampling obtained samples of eight companies. The data used are secondary data of annual financial statements during the period 2012-2016. Data collection techniques used in this research is documentation and literature study. The research model used is multiple linear regression analysis. The results showed that only Growth Sales that affect to changes in profit. While Current Ratio, Debt to Equity Ratio, Total Assets Turnover and Firm Size has no effect to changes in profit. Growth Sales has a significant positive effect. The coefficient of determination of Adjusted R Square is 0,605 or 60,5%. That is, as much as 60.5% changes in profit influenced by Growth Sales.