PENGARUH CURRENT RATIO DAN OPERATING INCOME TO TOTAL LIABILITY SERTA NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA

Abstract

Penelitian ini bertujuan untuk mengetahui temuan eksplanatif yang teruji tentang pengaruh current ratio, operating income to total liability, dan net profit margin secara simultan dan parsial terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah Perusahaan Sub Sektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia sebanyak 49 perusahaan. Penelitian ini merupakan penelitian kuantitatif kausal. Metode pengumpulan data dengan pencatatan dokumen, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) ada pengaruh secara simultan current ratio, operating income to total liability, dan net profit margin terhadap pertumbuhan laba dengan sumbangan pengaruh sebesar 69,5%, (2) tidak ada pengaruh current ratio terhadap pertumbuhan laba, (3) ada pengaruh positif dan signifikan operating income to total liability terhadap pertumbuhan laba dengan besar sumbangan pengaruh 25,5%, dan (4) ada pengaruh positif dan signifikan net profit margin terhadap pertumbuhan laba dengan besar sumbangan pengaruh 17,1%.
Kata Kunci : current ratio, net profit margin, operating income to total liability, pertumbuhan laba

The research is aimed at identifying the explanative tested finding about the effect of current ratio, operating income to total liability, and net profit margin simultaneously and partially toward the profit growth. Population in this research was 49 of registered Property and Real Estate Sub Sector at Indonesian Stock Exchange. The research is a quantitative causal research. Method of data collection was documentation technique, and was analyzed by multiple linear regression. The result of this research shows that: (1) there are 69,5% of simultaneous effect of current ratio, operating income to total liability, and net profit margin toward the profit growth, (2) current ratio doesn’t give any effect on profit growth, (3) there are 25,5% positive significant operating income to total liability toward profit growth, and (4) there are 17,1% positive significant net profit margin toward profit growth.
keyword : current ratio, net profit margin, operating income to total liability, profit growth