PENGARUH DEBT TO ASSET RATIO, RETURN ON ASSET DAN TOTAL ASSET TURN OVER TERHADAP PERTUMBUHAN LABA PADA PT. SINAR MAS MULTIARTHA TBK PERIODE 2011-2022
Keywords:
Debt to Asset Ratio, Return on Asset, Total Asset Turnover, Pertumbuhan LabaAbstract
This research aims to prove whether or not there is an influence of Debt to Asset Ratio (DAR), Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth at PT. Sinar Mas Multiartha Tbk. The method used in this research is associative quantitative with the data technique used is secondary data. The data analysis techniques used are descriptive statistics, classical assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, multiple linear regression, hypothesis testing using partial t-tests, simultaneous F tests and coefficient of determination. By using Statistics Product Service And Solution (SPSS) software version 25. The results of this study show that Debt to Asset Ratio partially has a significant effect on profit growth, Return on Assets partially has a significant effect on profit growth and Total Asset Turnover partially has no significant effect. on profit growth and simultaneously Debt to Asset Ratio, Return on Assets, Total Asset Turnover have a significant effect on profit growth.
References
Amelia, Rizka Wahyuni, and Teguh Purnama. "pengaruh current ratio dan debt to equity ratio terhadap return on assets pada pt ace hardware indonesia tbk periode tahun 2012-2021." Journal of Research and Publication Innovation 1.1 (2023): 82-88.
Agus S, & Irfani. (2020). Manajemen Keuangan dan Bisnis (Bernadine(ed)). PT. GRAMEDIA PUSTAKA UTAMA.
Achmad, A., Umar, A., & Budiman, B. (2018). Pengaruh Motivasi Kerja dan Kompetensi terhadap Kinerja Pegawai melalui Disiplin Kerja. Jurnal Mirai Management, 3(2), 92-119.
Arief Sugiono & Edi Untung. 2016. Analisis Laporan Keuangan. Jakarta: PT Grasindo
Agus D., Harjito dan Martono. 2013 Manajemen Keuangan. Edisi Kedua. Yogyakarta: EKONISA.
Brigham, E.F dan Houston, J.F. (2019). Dasar-dasar Manajemen Keuangan, edisi 14, Salemba 4 Jakarta.
Dea Nony Agustina, Mulyadi (2019), Pengaruh Debt To Equity Ratio, Total Asset Turn Over, Current Ratio, Dan Net Profit Margin Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akuntansi. Vol 6, No 1 (2019): Juli
Esrayani Simatupang, Hotlan Butarbutar, Mislan Sihiter (2023), Pngaruh Debt To Assets Ratio, Return On Assets Dan Total Assets Turn Over Terhadap Pertumbuhan Laba Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019. Jurnal Manajemen dan Bisnis METHOFEMA. Volume 1 Nomor 1 Tahun 2023
Fachrien Rizma , M. Imam Sundarta dan Leny Muniroh (2022), Pengaruh Current Ratio, Total Assets Turnover, Return On Assets Dan Debt To Total Assets Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2016-2018. Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor.
Fahmi,Irham (2018). Pengantar Manajemen Keuangan, Bandung Alfabeta
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang
Harahap, S. Si. (2015). Analisis Kritis atas Laporan Keuangan. Edisi 1-10 Jakarta: Rajawali Pers.
Hery. 2018. Analisis Laporan Keuangan : Integrated and Comprehensive Edition. Cetakan Ketiga, PT Gramedia : Jakarta
Jumingan (2017). Analisis Laporan Keuangan, Jakarta; PT.Bumi Aksara.
Harahap, Sofyan Syafri. 2011. Analisis Kritis atas laporan Keuangan. Edisi Pertam Cetakan ke sepuluh. Jakarta : PT Bumi Aksara.
Horne, V., & Wachowicz, J. M. (2017). Prinsip-Prinsip Manajemen Keuangan, Jakarta; Salemba Empat,
Kasmir. (2019). Analisis Laporan Keuangan. Edisi Pertama. Cetakan keduabelas. PT. Raja Grafindo Persada. Jakarta