PENGARUH TOTAL ASSET TURNOVER (TATO), RETURN ON ASSET (ROA), DAN NET PROFIT MARGIN (NPM) TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SEKTOR OTOMOTIF YANG LISTED DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2015
Jurusan Manajemen STIEBISNIS
Abstract
ABSTRACT
Every business entity or company established will always try to make a profit or gain as much as possible. Society at large is essentially measure the success of the company based on the ability of the company is seen from the performance of management. One of these performance parameters is profit. The research looked at the effect of the total asset turnover, return on assets and net profit margin to changes in income. The samples are 16 companies listed automotive sector on the Stock Exchange from 2012 to 2015.
The analysis used is multiple linear regression with a total of 64. Data analysis showed that ROA positive and significant effect on earnings Changes, NPM variables and significant negative effect on the changes in earnings, while the variable TATO not significant effect on profit change. The coefficient of determination shows the value of 0.149 means that the change in income is able to predict only 14.9% by ROA, NPM and TATO while the rest is explained by other variables outside the research, With the results of this study are expected to enhance the company's efforts in improving corporate profits and investors may be a consideration in choosing companies to invest to see a return of the company.
Key Words : Return on asset, net profit margin, total asset turnover, changes in income
ABSTRAK
Setiap badan usaha atau perusahaan yang didirikan akan selalu berusaha untuk memperoleh laba atau keuntungan yang sebesar-besarnya. Masyarakat luas pada dasarnya mengukur keberhasilan perusahaan berdasar kemampuan perusahaan yang dilihat dari kinerja manajemen. Salah satu parameter kinerja tersebut adalah laba. Penelitian ini melihat pengaruh antara total asset turnover, return on asset dan net profit margin terhadap perubahan laba. Sampel yang digunakan adalah 16 perusahaan sektor otomotif yang listed di BEI dari tahun 2012 hingga 2015.
Analisis yang digunakan adalah dengan regresi linear berganda dengan total data 64. Hasil analisis menunjukkan bahwa variabel ROA berpengaruh positif dan signifikan terhadap perubahan laba, variabel NPM berpengaruh negatif dan signifikan terhadap perubahan laba, sedangkan variabel TATO berpengaruh tidak signifikan terhadap perubahan laba. Koefisien determinasi menunjukkan nilai 0,149 yang berarti bahwa perubahan laba mampu diprediksi hanya 14,9 % oleh ROA, NPM dan TATO sedangkan sisanya dijelaskan oleh variabel lain diluar penelitian. Dengan hasil penelitian ini diharapkan dapat meningkatkan upaya perusahaan dalam meningkatkan laba perusahaan dan dapat menjadi pertimbangan investor dalam memilih perusahaan dalam berinvestasi dengan melihat laba dari perusahaan tersebut.
Kata kunci : Return on asset, net profit margin, total asset turnover, perubahan laba
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