PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA (BEI)

Abstrak

This study aims to determine the effect of financial performance as measured by the current ratio, quick ratio, debt to equity ratio, debt to asset ratio, total asset turnover, inventory turnover, net profit margin, and gross profit margin on earning growth in the company. automotive on the Indonesia Stock Exchange. Methods Sampling using purposive sampling method from thirteen companies listed on the Indonesia Stock Exchange in 2016-2020, only twelve companies were used in the research sample. The method of data analysis using multiple linear regression analysis. The test results show that the multiple linear regression analysis model used in the study is feasible and can be used in the next analysis. The results of the partial regression coefficient test show that the variable current ratio, debt to equity ratio, debt to asset ratio, total asset turnover, inventory turnover, net profit margin, and gross profit margin have a significant effect on earning growth, only the quick ratio variable has no significant effect. to earning growth. The results of the simultaneous regression coefficients of all variables, namely the current ratio, quick ratio, debt to equity ratio, debt to asset ratio, total asset turnover, inventory turnover, net profit margin, and gross profit margin have a significant effect on earning growth. The result of the coefficient of determination (Ajusted R square) is indicated by a value of 0.511 or 51.1% indicating the contribution of the independent variable is 51.1% while the rest (100% - 51.1% = 48.9%) is influenced by other variables. outside the regression model which was not examined in this study.