2 ABSTRAK
Pada umumnya masyarakat menganalisis laporan keuangan perusahaan untuk mengukur kinerja suatu perusahaan. Rasio keuangan dapat digunakan untuk memprediksi pertumbuhan laba yang akan datang. Penelitian ini dilakukan untuk menganalisis pengaruh variabel Working Capital To Total Asset (WCTA), Debt to
Equity Ratio (DER), Total Assets Turnover (TAT), Net Profit Margin (NPM), dan Gross Profit Margin (GPM) terhadap pertumbuhan laba.
Data diperoleh dengan metode purposive sampling dengan kriteria (1) Perusahaan Industri Textile yang IPO sebelum tahun 2008, (2) Perusahaan Industri Textile yang terdaftar di BEI dan konsisten ada selama periode penelitian (tahun 2008 sampai dengan 2012) dan (3) Perusahaan Industri Textile yang menyajikan informasi dan data yang berkaitan dengan variabel penelitian.
Hasil analisis menunjukkan bahwa variabel Working Capital To Total Asset (WCTA), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), Net Profit
Margin (NPM), dan Gross Profit Margin (GPM) secara persial berpengaruh
positif tetapi tidak signifikan terhadap pertumbuhan laba. Keenam variabel yang digunakan dalam penelitian ini (WCTA, DER, TAT, NPM dan GPM) secara bersama-sama berpengaruh terhadap pertumbuhan laba. Kemampuan prediksi dari keenam variabel secara simultan adalah sebesar 4.2%.
Kata kunci: Working Capital To Total Asset (WCTA), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), Net Profit Margin (NPM), dan Gross Profit Margin (GPM) dan pertumbuhan laba.
3 ABSTRACT
Generally, people analyzing a company’s financial statements to measure the performance of company. Financial ratios are usefull to measurement for predicting the future earning changes. This research wants to examine the effects of Working Capital To Total Asset (WCTA), Debt to Equity Ratio (DER), Total
Assets Turnover (TAT), Net Profit Margin (NPM), dan Gross Profit Margin
(GPM) to profit growth of textile company.
The sampling technique used in this research is purposive sampling, with some criteria, those are: (1) the textile company was IPO before 2008; (2) the textile company listed on the BEI and consistent during the research period (2008 to 2012); (3) the textile company has that provides information and data related to the research variables.
The result of this research shows that partially Working Capital To Total
Asset (WCTA), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), Net Profit Margin (NPM), dan Gross Profit Margin (GPM) variable, have a positive
and not significant to profit growth of textile company. From the research also known that those six variable (WCTA, DER, TAT, NPM, and GPM) simoultaneously have an influence to profit growth of textile company. The prediction percentage of those variable simoultaneously are 4.2%.
