PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO,TOTAL ASSET TURNOVER DAN GROSS PROFIT MARGIN TERHADAP PERUBAHAN LABA PADA PT. KAWASAN INDUSTRI MEDAN TAHUN 2014-2017

  • Mesrawati Mesrawati Universitas Prima Indonesia
  • Kristin Natalia Simanjuntak Universitas Prima Indonesia
  • Chairi Mahfuzhah Universitas Prima Indonesia
  • Trimaniat Harefa Universitas Prima Indonesia

Abstract

This study aims at examining the effect of current ratio, debt on equity ratio, total asset turn over and gross profit margin on profit change. This study uses a sample of PT. KAWASAN INDUSTRI MEDAN in 2014-2017.Based on saturated sampling techniques, which were used in this study a total of 48 monthly data from 2014-2017. The method of analysis of this study is multiple linear regressions. The results show that (1). Current Ratio partially has a positive and significant effect on profit change (2) Partial Debt to Equity Ratio does not have a positive and significant effect on profit change (3) Total Asset Turn is partially positive and significant effect on profit change (4) Gross Profit Margin partially has a negative and not significant effect on profit changes

Published
Apr 26, 2019
How to Cite
MESRAWATI, Mesrawati et al. PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO,TOTAL ASSET TURNOVER DAN GROSS PROFIT MARGIN TERHADAP PERUBAHAN LABA PADA PT. KAWASAN INDUSTRI MEDAN TAHUN 2014-2017. JURNAL NERACA AGUNG, [S.l.], v. 9, n. 1, p. 92-99, apr. 2019. ISSN 2088-7884. Available at: <http://jurnal.darmaagung.ac.id/index.php/neraca/article/view/161>. Date accessed: 12 nov. 2019.
Section
Articles