PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2018

Authors

  • Rahman Rahman Universitas Muhammadiyah Buton
  • Lia Hanifa Universitas Muhammadiyah Buton

Keywords:

Current Ratio (CR), Debt To Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Assets (ROA), and the growth of profit

Abstract

The research is aimed to examine the effect of the ratio of financial to the growth in earnings in
the company's mines listed on the Stock Exchange Indonesia. The population that is used in research
this is the whole enterprise of mining are listed on the Stock Exchange Indonesia as many as 17
companies , while samples were taken as many as nine companies. The technique of sample collection
is done by proportional sampling method. Mechanical collection of data using the documentation, in
which the data report of the financial year book 2015 till 2018 used to calculate the change in the
ratio of financial and changes in the growth of profit. Mechanical analysis of data using analysis
multiple linear regression. The results of the research have shown that in simultaneous current ratio,
Debt To Asset Ratio, Total Asset Turnover, and Return On Asset influence is significant to the growth
of profit in companies mining are listed on the Stock Exchange Indonesia. In Persia; , the variable
Current Ratio, Total Asset Turnover, and Return On Asset influence significantly to the growth of
profit . Where CR (X1) the value of sig 0,000 More Small From 0 , 05 , TATO (X3) the value of sig 0.10 is smaller than 0.05, and ROA (X4) the value of sig 0.11 is smaller than 0.05 while the variable
Debt to Asset Ratio does not affect significantly to the growth in earnings at companies of mining
which is listed on the Stock Exchange Indonesia where DAR (X2) has a value of sig 0.883 more
substantial than 0.05,while for adjusted R Square value of 0,73,5 or 73,5% it means that the variables
CR(X1), DAR(X2), TATO(X3), ROA(X4) have an influence of 73,5% and 26,5% which are unknown due
to being influenced by other variable. 

Downloads

Download data is not yet available.

Downloads

Published

2020-12-30