Abstract
This study aims to determine and analyze the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) on profit growth in automotive sub-sector companies and components listed on the Indonesia Stock Exchange for the period 2014-2018. used in this study is secondary data sourced from annual performance summary data of listed companies, obtained from thewebsite official www.idx.co.id.. The results of the study partially show that thevariable Current Ratio (CR)has a negative and insignificant effect on profit growth;variable Total Asset Turnover (TATO)has a negative and insignificant effect on profit growth; while the variable Return on Assets (ROA) has a significant positive effect on profit growth. Simultaneously, it shows that the variables Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) have a significant effect on profit growth.
Highlights
PENDAHULUAN Indonesia adalah salah satu negara dengan industri otomotif yang aktif
This study aims to determine and analyze the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) on profit growth in automotive sub-sector companies and components listed on the Indonesia Stock Exchange for the period 2014-2018. used in this study is secondary data sourced from annual performance summary data of listed companies, obtained from thewebsite official www.idx.co.id
2. Total Asset Turnover (TATO) berpengaruh negatif tidak signifikan terhadap pertumbuhan laba pada perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 20142018, dapat diartikan bahwa peningkatan Total Asset Turnover (TATO) tidak menjamin adanya peningkatan pertumbuhan laba perusahaan, hal ini dapat terjadi ketika perusahaan melakukan penurunan harga produknya untuk menghindari depresiasi, dengan demikian nilai Total Asset Turnover (TATO) akan meningkat namun tidak terjadi peningkatan pertumbuhan laba perusahaan
Summary
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Current Ratio (CR), Total Asset Turnover (TATO), dan Return On Asset (ROA) terhadap pertumbuhan laba pada perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 2014 - 2018. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari data ringkasan kinerja perusahaan tercatat tahunan, yang diperoleh dari website resmi www.idx.co.id. Hasil penelitian secara parsial menunjukan bahwa variabel Current Ratio (CR) berpengaruh negatif tidak signifikan terhadap pertumbuhan laba; variabel Total Asset Turnover (TATO) berpengaruh negatif tidak signifikan terhadap pertumbuhan laba; sedangkan variabel Return On Asset (ROA) berpengaruh positif signifikan terhadap pertumbuhan laba. Secara simultan menunjukan bahwa variabel Current Ratio (CR), Total Asset Turnover (TATO) ,dan Return On Asset (ROA) berpengaruh signifikan terhadap pertumbuhan laba. Kata Kunci : Pertumbuhan Laba, Current Ratio (CR), Total Asset Turnover (TATO),dan Return On Asset (ROA)
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