PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA (PADA PERUSAHAAN KIMIA DAN FARMASI YANG TERDAFTAR DI BEI PERIODE 2016-2018)

Abstract

ABSTRACT

This study aims to test and analyze the effect of Current Ratio, Debt to Equity Ratio, and Net Profit Margin on Profit Growth. This research uses Explanatory Research. The population in this study are all chemical and pharmaceutical companies registered in the Indonesian Stock Exchange for the period of 2016 up to 2018 periods, and the sample of this study is 7 chemical companies and 7 pharmaceutical companies. Methods of collecting data through library methods and documentation methods. Analysis of the data used is multiple linier regression analysis. In this study the analysis used was using SPSS version 20. Data testing techniques in this study include. : normality test, classic assumption test, multiple linier regression test, and hypothesis test.

The results of this study indicate that the Current Ratio has no significant positive effect on earnings growth. Debt to Equity Ratio has no significant positive effect on earnings growth. Net Profit Margin has a significant negative effect on profit growth.

Keywords : Current Ratio, Debt to Equity Ratio, Net Profit Margin and Profit Growth.