Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015 – 2020

Astrilia Fitrinanda Danna Solihin 2, Heriyanto

Abstract


The purpose of this study was to determine and analyze the effect of Working Capital to Total Assets (WCTA), Debt Equity Ratio (DER), Total Asset Turnover (TAT) and Net Profit Margin (NPM) on profit growth in automotive sub-sector companies in 2015-2020.

 

The theoretical basis used in this research is financial management, financial ratios (liquidity, solvency, activity and profitability) and profit growth. The data collection technique was carried out using secondary data taken from the Indonesia Stock Exchange (IDX), the population in this study were automotive companies and the sample obtained was 10 companies with purposive sampling method. The analytical tool used in this research is multiple linear regression analysis.

 

The results of theregression analysis results showed that the variable Working Capital to Total Asset (WCTA) had no effect on profit growth while Debt Equity Ratio (DER), Total Asset Turnover (TAT) and Net Profit Margin (NPM) negatively affected profit growth in automotive sector companies in 2015-2020. Furthermore, simultaneously (simultaneous) Working Capital to Total Assets (WCTA), Debt Equity Ratio (DER), Total Asset Turnover (TAT) and Net Profit Margin (NPM) have a significant effect on profit growth in automotive sector companies in 2015-2020. 

Keywords


Working Capital to Total Asset, Debt Equity Ratio, Total Asset Turnover, Net Profit Margin

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References


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