Arni Purwanti, Intan Puspitasari
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引用次数: 5

摘要

摘要本研究旨在探讨印尼证券交易所上市的餐饮细分行业公司总资产周转率对利润增长的影响程度,以及资产收益率对利润增长的影响程度。研究的目的是找出总资产周转率和资产收益率对利润增长的影响有多大。本研究采用描述性方法与定量方法相结合的验证方法。本研究的抽样方法采用非概率抽样与目的抽样相结合的方法。本研究的分析单位为该公司2011-2015年度财务报告。数据采用多元线性回归分析。使用SPSS 20.0 for Windows的统计t检验统计量检验本研究的假设。本研究的结果表明,总资产周转率和资产收益率对印尼证券交易所上市的细分行业食品饮料公司的利润增长有影响。本研究的结果还表明,总资产周转率和资产收益率对印尼证券交易所上市的细分行业食品饮料公司的利润增长有影响。关键词:总资产周转率,资产收益率,利润增长
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PENGARUH TOTAL ASSETS TURNOVER DAN RETURN ON ASSETS TERHADAP PERTUMBUHAN LABA
ABSTRACT The research was purpose to find out how much influence total assets turnover on profit growth and how much influence return on assets on profit growth in sub sector food and beverage company listed on the Indonesia Stock Exchange. The research was purpose to find out how much influence total assets turnover and return on assets effect on profit growth. The method used in this research is descriptive method verification with quantitative approach. The sampling method in this study using nonprobability sampling with purposive sampling approach. The unit of analysis in this research is the company's annual financial report taken in 2011-2015. The data were analyzed using multiple linear regression. Testing the hypothesis in this study using the statistical t-test statistic with SPSS 20.0 for Windows. Results from this study showed that total assets turnover and return on assets effect on profit growth in sub sector food and beverage company listed in Indonesia Stock Exchange. The results of this study also showed that total assets turnover and return on assets influence profit growth in sub sector food and beverage company listed in Indonesia Stock Exchange. Keywords : Total Assets Turnover, Return On Assets, Profit Growth
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