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

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