ANALISIS PENGARUH CR, DAR, IT, ROA, DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR CGI YANG TERDAFTAR DI BEI TAHUN 2017- 2019

M Rusdi, Hamdan koswara, Mohamad Zulman Hakim

Abstract


Abstrak

Pertumbuhan laba adalah rasio yang menunjukkan kemampuan perusahaan meningkatkan laba bersih dibanding tahun sebelumnya. Semakin tinggi rasio pertumbuhan laba, semakin baik kinerja keuangan suatu perusahaan. Penelitian ini bertujuan untuk menguji pengaruh dari current ratio, debt to asset ratio, inventory turnover,return on assets dan ukuran perusahaan terhadap pertumbuhan laba perusahaan Manufaktur sektor Consumer Goods Industry. Teknik sampel yang digunakan dalam penelitian ini adalah purposive sampling. Ada 15 perusahaan yang digunakan selama penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan EVIEWS 9. Sampel data diuji dengan menggunakan Uji Chow, Uji Hausman, Uji LM, Uji F, Koefisien Determinasi, dan Uji T. Hasil penelitian ini menunjukkan bahwa current ratio, debt to asset ratio, inventory turnover, return on assets dan ukuran perusahaan secara bersama-sama berpengaruh signifikan terhadap pertumbuhan laba perusahaan Consumer Goods Industry. Dari penelitian ini juga diketahui bahwa secara parsial hanya 2 variabel yang berpengaruh terhadap Pertumbuhan Laba (Y) yaitu : Current Ratio (CR) dan Ukuran Perusahaan (SIZE), memiliki pengaruh yang signifikan negatif terhadap Pertumbuhan Laba (Y) perusahaan Consumer Goods Industry.

Kata kunci: Pertumbuhan Laba Pada Sektor Consumer Goods Industry.

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DOI: http://dx.doi.org/10.31000/dinamika.v5i2.10199

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