Writer / NIM
INDRIANI SULEMAN / 931417051
Study Program
S1 - MANAJEMEN
Advisor 1 / NIDN
Dr. RIZAN MACHMUD, S.Kom, M.Si / 0016078304
Advisor 2 / NIDN
MERIYANA FRANSSISCA DUNGGA, SE, MM / 0013128201
Abstract
ABSTRAK
Indriani Suleman, 931417051. Analisis Faktor-faktor Yang Mempengaruhi Pertumbuhan Laba Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019. Skripsi. Program Studi S1 Manajemen, Jurusan Manajemen, Fakultas Ekonomi, Universitas Negeri Gorontalo. Di bawah bimbingan Bapak Dr. Rizan Machmud, S.Kom, M.Si selaku pembimbing I dan Ibu Meriyana Franssisca Dungga, SE., MM selaku pembimbing II.
Tujuan dalam penelitian ini adalah untuk mengetahui apakah faktor Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), dan Return on Equity (ROE) berpengaruh terhadap pertumbuhan laba secara parsial dan simultan. Penelitian ini menggunakan metode penelitian kuantitatif dengan jumlah sampel sebanyak 10 Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan adalah analisis regresi linier berganda.
Berdasarkan hasil penelitian menunjukkan bahwa secara parsial Current Ratio (CR) tidak berpengaruh terhadap pertumbuhan laba, Total Asset Turnover (TATO) berpengaruh signifikan terhadap pertumbuhan laba, Debt to Equity Ratio (DER) berpengaruh signifikan terhadap pertumbuhan laba, dan Return on Equity (ROE) berpengaruh signifikan terhadap pertumbuhan laba. Sedangkan secara simultan semua variabel yang terdiri dari: Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), dan Return on Equity (ROE) berpengaruh signifikan terhadap pertumbuhan laba.
Kata kunci : CR, TATO, DER, ROE, Pertumbuhan Laba.
ABSTRACT
Indriani Suleman, 931417051. Analysis of Factors Impacting Profit Growth in Food and Beverages Manufacturing Subsector Listed in Indonesia Stock Exchange in 2015-2019. Undergraduate Thesis. Bachelor's Degree Program in Management, Department of Management, Faculty of Economics, State University of Gorontalo. The Principal supervisor is Dr. Rizan Machmud, S.Kom., M.Si and the co-supervisor is Meriyana Fransisca Dungga, SE.,MM.
The objective of study is to understand whether or not factors of Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Return on Equity (ROE) impact the profit growth partially and simultaneously. The study employs a quantitative method and involves 10 food and beverages manufacturing subsectors listed in Indonesia Stock Exchange from 2015 to 2019 as the samples. The data used are secondary data where its analysis method applies multiple linear regression analysis.
The finding of the study shows that partially, Current Ratio (CR) does not impact the profit growth, Total Asset Turnover (TATO) impacts the profit growth significantly, Debt to Equity Ratio (DER) impacts the profit growth significantly, and Return on Equity (ROE) impacts the profit growth significantly. In the meantime, simultaneously, the entire variables, including Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Return on Equity (ROE), impact the profit growth significantly.
Keywords : CR, TATO, DER, ROE, Profit Growth.
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