Pengaruh ROA, ROE, dan NPM Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia
Article Sidebar
Main Article Content
Abstract
The purpose of this research to analyze the effect of return on asset, return on equity, net profit margin on profit growth partially of consumer goods industry companies that were listed in Indonesia stock exchange period 2010-2015. Data used in this research was secondary data as 31 samples with saturated sampling. Multiple linear regression, classical assumption test and determination coefficient used to analyze the relation between independent and dependent variable. The findings of this research identified that return on asset on profit growth was significance and negative of -2.115 and p-value of 0.034. Then, return on equity on profit growth was no significance of 0.684 and p-value of 0.186. While net profit margin on profit growth was significance and positive of 2.349 and p-value of 0,036.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication, with the work after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
References
Brigham, Eugene F dan Houston, Joel F. (2006). Manajemen Keuangan. Edisi Kedelapan. Jakarta: Erlangga.
Ghozali, Imam. (2016). Aplikasi Analisis Multivariat dengan Program IBM SPSS 21. Edisi 8. Semarang: Universitas Diponegoro.
Gustina, Dhani Lia dan Wijayanto, Andhi. (2015). Analisis Rasio Keuangan dalam Memprediksi Perubahan Laba. Jurnal Analisis Manajemen. Vol. 4, No. 2.
Hanafi, Mamduh M. dan Abdul Halim. (2003). Analisis Laporan Keuangan. Edisi Revisi. Yogyakarta: UPP AMP YKPN.
Hamidu, Novia P. (2013). Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Pada Perbankan di BEI. Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi. Vol. 1, No. 3.
Harahap, Sofyan Syafri. (2013). Analisis Kritis Atas Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Heikal, Khadaffi, dan Ummah. (2014). Influence Analysis of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and current ratio (CR), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange. International Journal of Academic Research in Business and Social Sciences. Vol. 4, No. 12.
Irawan. (2011). “Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Asuransi yang terdaftar di Bursa Efek”. Jurnal Akuntansi. Vol. 7, No. 1.
Kasmir. (2012). Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.
Khaldun, Khalidazia Ibnu dan Muda, Iskandar. (2014). The Influence of Profitability And Liquidity Ratios On The Growth Of Profit Of Manufacturing Companies: A Study of Food and Beverages Sector Companies Listed On indonesia Stock exchange (Period 2010-2012). International Journal of Economics, Commerce and Management. Vol. II, Issue 12.
Mahaputra, I Nyoman Kusuma Adnyana. (2012). Pengaruh Rasio-Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Akuntansi dan Bisnis. Vol. 7, No. 2.
Mulyadi. (2006). Memahami Akuntansi Keuangan. Edisi 1. Jakarta : PT Raja Grafindo Persada.
Munawir. (2010). Analisis Laporan Keuangan Edisi Kelima. Yogyakarta: Liberty.
Sudana, I Made. 2011. Manajemen Keuangan Perusahaan. Jakarta: Erlangga.
Susanti, Indiska Dwi Nury dan Widyawati, Dini. (2016). Pengaruh Knerja Keuangan Terhadap Perubahan Laba Perusahaan Farmasi di Bursa Efek Indonesia. Jurnal Ilmu dan Riset Akuntansi. Vol. 5, No. 3.
Suwarno, Agus Endro. (2004). Manfaat Informasi Rasio Keuangan dalam Memprediksi Perubahan Laba. Jurnal Akuntansi dan Keuangan. Vol.3, No.2, September 2004.
Syamni dan Martunis. (2013). Pengaruh OPM, ROE, dan ROA Terhadap Perubahan Laba Pada Perusahaan Telekomunikasi di Bursa Efek Indonesia. Jurnal Kebangsaan. Vol. 2, No. 4, Juli 2013.
Van Horne, James. C dan Wachowicz, John. M.JR. (2005). Prinsip-Prinsip Manajemen Keuangan. Jakarta: Penerbit Salemba Empat.
Warsidi dan Pramuka. (2000). Evaluasi Kegunaan Rasio Keuangan Dalam Memprediksi Perubahan Laba di Masa Yang Akan Datang. Jurnal Akuntansi dan Ekonomi. Vol. 2, No. 1.
Widhi, Metta Siddhayatri. (2011). Analisis Kemampuan Rasio Keuangan dalam Memprediksi Perubahan Laba. Jurnal Ekonomi.
Wild dan Halsey. (2005). Analisis Laporan Keuangan Buku Satu Edisi 8 (Ahli Bahasa: Yanivi Bachtiar & Nurwahyu Harahap). Jakarta: Salemba Empat.