Analisis Pengaruh Kinerja Keuangan Dalam Memprediksi Pertumbuhan Laba
DOI:
https://doi.org/10.24252/msa.v9i2.24821Abstract
ABSTRAK
Perusahaan tempat terjadinya kegiatan produksi dan berkumpulnya semua faktor produksi. Oleh karenanya penilaian kesehatan perusahaan dianggap penting untuk memantau bagaimana perkembangan perusahaan dari tahun ke tahun. Tujuan penelitian ini untuk mengetahui pengaruh Current Ratio, Working Capital to total asset, Dept to Equity ratio, dan Profit margin terhadap Pertumbuhan Laba baik secara parsial maupun simultan pada perusahaan Sub Sektor Makanan dan minuman di Bursa Efek Indonesia (BEI) periode 2014-2018. Sampel dalam penelitian ini adalah Perusahaan di Indonesia yang terdaftar pada Bursa Efek Indonesia (BEI) periode tahun 2014 sampai dengan tahun 2018 yang berjumlah 18 perusahaan. Data dari penelitian ini merupakan data kuantitatif yang diperoleh dari Bursa Efek Indonesia. Metode analisis data menggunakan analisis regresi. Hasil dari penelitian menunjukkan bahwa secara simultan variabel CR, WCTA, DER dan PM memiliki pengaruh terhadap pertumbuhan laba sebesar 94,01% dan sisanya sebesar 5,99% dipengaruhi oleh faktor lain diluar penelitian ini. Secara parsial Current Ratio,Dept to Equity ratio, dan Profit margin menunjukkan pengaruh signifikan terhadap pertumbuhan laba Perusahaan.
Kata Kunci : Pertumbuhan Laba, CR, WCTA, DER, PM.
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