PENGARUH DEBT TO ASSETS RATIO , RETURN ON ASSETS DAN TOTAL ASSETS TURN OVER TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019

Abstract

This study is to examine the effect of Debt to Asset Ratio, Return on Assets and Total Asset Turnover on Profit Growth in Consumer Goods Industrial Companies listed on the IDX for the period 2017-2019. Independent variable (X), namely: Debt to Asset Ratio, Return on Assets and Total Assets Turnover and dependent (Y): Profit growth. Samples by purposive sampling, obtained 15 companies. Multiple linear regression data analysis. The results, partially, Debt to Assets Ratio (DAR) partially has a significant effect on Profit Growth, Return on Assets (ROA) partially has no significant effect on Profit Growth, Total Assets Turn Over (TATO) partially has no significant effect on Profit Growth , Debt to Assets Ratio, Return on Assets and Total Assets Turn Over simultaneously have a significant effect on Profit Growth. The R2 value of 0.207 means that 20.7% of the profit growth variable (Y) in manufacturing companies in the food and beverage sub-sector consumer goods industry for the period 2017-2019 can be explained by the variable debt to asset ratio (X1), return on assets (X2) and total asset turnover (X3). While the remaining 79.3% can be explained by other variables not examined in the current research.