Pengaruh Total Asset Turnover dan Current Ratio serta Working Capital to Total Asset terhadap pertumbuhan Laba pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang terdaftar di Bursa Efek Indonesia

Abstract

ABSTRAK Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang pengaruh (1) Pengaruh Total Asset Turnover (TATO), Current Ratio (CR), dan Working Capital to Total Asset (WCTA) simultan terhadap Pertumbuhan Laba, (2) Pengaruh TATO terhadap Pertumbuhan Laba, (3) Pengaruh CR terhadap Pertumbuhan Laba, (4) pengaruh WCTA terhadap Pertumbuhan Laba. Rancangan penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian adalah Perusahaan Infrastruktur, Utilitas, dan Transportasi yang terdaftar di Bursa Efek Indonesia, dan objek penelitian adalah TATO, CR, WCTA, dan Pertumbuhan Laba. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) TATO, CR, dan WCTA berpengaruh signifikan terhadap Pertumbuhan Laba sebesar 84,9%, (2) TATO berpengaruh positif dan signifikan terhadap Pertumbuhan Laba sebesar 69,4%, (3) CR berpengaruh negatif dan signifikan terhadap Pertumbuhan Laba, (4) WCTA berpengaruh positif dan signifikan terhadap Pertumbuhan Laba.
Kata Kunci : TATO, CR, WCTA, Pertumbuhan Laba

ABSTRACT The purpose of this research to test ecplanative findings about the effects of (1) Pengaruh Total Asset Turnover (TATO), Current Ratio (CR), and Working Capital to Total Asset (WCTA) simultaneously forward Profit Growth, (2) TATO forward Profit Growth, (3) CR forward Profit Growth, (4) WCTA forward Profit Growth. The research design used was quantitative causal. The subject of research were Infrastrukture, Utilitas, dan Transportation Companies which is listed on the Indonesia Stock exchange, and the object of this research were TATO, CR, WCTA, and Profit Growth. The data was obtained by documentation technic, and it’s analyzed by multiple linear regression. The result of this research shows that (1) TATO, CR, and WCTA had significant effect to the Profit Growth about 84,9%, (2) TATO had positive significant effect to the Profit Growth about 69,4%, (3) CR had negative significant effect to the Profit Growth about -36,2%, (4) WCTA had positive significant effect to the Profit Growth about 43,9%.
keyword : TATO, CR, WCTA, Profit Growth