Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia

Profit is the increase in economic benefits during one accounting period in the form of income or assets increase or decrease in liabilities. It is important for users of financial statements to determine the profit growth because of the increased profits from the company will determine the rate of return to shareholders or for prospective investors to take a decision whether to invest in the company. In analyzing and assessing the financial conditions necessary tools of financial analysis of financial ratios that are comparative figures from the estimates contained in the balance sheet and income statement. This research is a kind of causal research and be replicated on a previous study with the study population in the form of consumer goods companies listed in Indonesia Stock Exchange during the period 2006-2008. The sample selection is done by using purposive sampling method and acquired 30 companies in the sample. The data used are secondary data, where the current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and gross profit margin (GPM) as the independent variable and Profit Growth as the dependent variable. The statistical method used is multiple regression. This research proved that the simultaneous current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and gross profit margin (GPM) significantly influence the growth of earnings. Partially Research shows that there were no significant effects between the current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and gross profit margin (GPM) on the growth of earnings.