Analisis Pengaruh Kinerja Keuangan dalam Memprediksi Pertumbuhan Laba

Abstract

Abstract: This study was conducted to examine the effect of variables Working Capital to Total Assets
(WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Assets
Turnover (TAT), Net Profit Margin (NPM) and Gross Profit Margin (GPM) on the growth of earnings. Data
obtained by the method of purposive sampling criteria: (1) companies incorporated in LQ45 2008-2010
period, (2) companies that are engaged in services, (3) and during the study period these companies do not
generate profits the negative. The analysis showed that the data used in this study have met the classical
assumptions, which include: no symptoms of multicollinearity, there is no autocorrelation, no symptoms
occur heteroskedastisitas, and normally distributed data. From the results of regression analysis showed
that the variable Operating Income to Total Assets (OITL) and Net Profit Margin (NPM) partially significant
effect on earnings growth. While the variables Working Capital to Total Assets (WCTA), Current
Liabilities To Inventory (CLI), Total Assets Turnover (TAT), and Gross Profit Margin (GPM) no significant
effect on earnings growth. The six variables used in this study (WCTA, CLI, OITL, TAT, NPM and GPM)
simultaneously no significant effect on earnings growth, with the predictive capabilities of the six variables
of 4.4%.
Keywords: Working Capital to Total Assets (WCTA), Current Liabilities To Inventory (CLI), Operating
Income to Total Assets (OITL), Total Assets Turnover (TAT), Net Profit Margin (NPM), Gross Profit Margin
(GPM) and profit growth