Analisis Rasio-rasio Keuangan Dan Pertumbuhan Laba Pada Perusahaan Keluarga Studi Empiris: Perusahaan Manufaktur Yang Listed Pada Periode 2014-2017

Nike Yenita Fitri, Farida Titik Kristanti

Abstract

Abstrak Penelitian ini memiliki tujuan untuk mengetahui pengaruh variabel current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), dan dividend payout ratio (DPR) terhadap pertumbuhan laba pada perusahaan keluarga sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Jenis data dalam penelitian ini adalah data sekunder dari laporan keuangan perusahaan dengan data yang digunakan adalah data panel. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 18 perusahaan dengan periode penelitian 2014-2017 sehingga diperoleh 72 data. Teknik analisis data yang digunakan adalah regresi data panel dengan menggunakan software E-views 9. Hasil penelitian menunjukkan bahwa secara simultan current ratio, debt to equity ratio, total asset turnover, dan dividend payout ratio berpengaruh signifikan terhadap pertumbuhan laba. Secara parsial current ratio, debt to equity ratio, dan total asset turnover tidak berpengaruh signifikan terhadap pertumbuhan laba. Sedangkan dividend payout ratio berpengaruh negatif signifikan terhadap pertumbuhan laba, sedangkan Kata Kunci: Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Dividend Payout Ratio, dan Pertumbuhan Laba Abstract This study aims to determine the effect of the current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and dividend payout ratio (DPR) on profit growth in manufacturing family companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The type of data in this study is secondary data from the company's financial statements with the data used is panel data. The sampling technique used was purposive sampling and obtained 18 companies with the 2014-2017 research period so that 72 data were obtained. The data analysis technique used is panel data regression using E-views 9 software. The results showed that simultaneous current ratio, debt to equity ratio, total asset turnover, and dividend payout ratio significantly influence profit growth. Partially the current ratio, debt to equity ratio, and total asset turnover have no significant effect on profit growth. While the dividend payout ratio has a significant negative effect on profit growth, meanwhile. Keywords: Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Dividend Payout Ratio, and Profit Growth.

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