Analisis Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada PT. Univista Utama Medan

Abstract

The purpose of this study was to determine the effect of financial ratios consisting of 5 (five) financial ratios, namely Cash Ratio, Primary Ratio, Gross Profit Margin, sales level and Total Asset Turnover on Profit Growth at PT. Univista Utama. The method used is quantitative research. The population in this study is the financial statements of PT. Univista Utama for 3 years from 2018-2020 period, while the sample in this study is 36 data. The analysis model in this study is multiple linear regression using the SPSS program. Testing the data is done by classical assumption test, coefficient of determination test, F test and t test. The conclusion from the results of this study is that the Cash Ratio and Total Assets turn over have a significant negative effect on profit growth at PT Univista Utama, while the Primary Ratio, Gross Profit Margin and sales level have no effect on profit growth at PT Univista Utama.