PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TIME INTEREST EARNED RATIO DAN TOTAL ASSET TURNOVER TERHADAP PERTUMBUHAN LABA

(STUDI EMPIRIS PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS BISNIS-27 PERIODE 2011-2016)

Abstract

Financial report is one of the main keys to investing. In general, investors will examine the financial statements first, one of the component that is being examine is the income statement. Profit announcements contain information that investors can use to make investment decisions and projecting future project prospect or expectation of the company. This research was conducted to test the effect of variables Current Ratio, Debt to Equity Ratio, Time Interest Earned Ratio and Total Asset Turnover on Profit Growth. The sample of research are from 10 companies in the BISNIS-27 Index by using the method of purposive sampling from 27 existing companies during the period of 2011-2016. The analysis tools are classical assumption test, multiple regression analysis, correlation test, and multiple regression test through SPSS program version 22.0. The conclusion of this research is Current Ratio has significant effect on Profit Growth, Debt to Equity Ratio has significant effect on Profit Growth, Time Interest Earned Ratio has no significant effect to Profit Growth, and Total Asset Turnover has significant effect on Profit Growth. Then, on F test it is obtained that the linear regression model in this research is feasible.