Analisis Rasio Keuangan Terhadap Pertumbuhan Laba Pada Industri Textile yang Go Public di BEI (periode 2008-2012)

ABSTRAK
Pada umumnya masyarakat menganalisis laporan keuangan perusahaan untuk
mengukur kinerja suatu perusahaan. Rasio keuangan dapat digunakan untuk
memprediksi pertumbuhan laba yang akan datang. Penelitian ini dilakukan untuk
menganalisis pengaruh variabel Working Capital To Total Asset (WCTA), Debt to
Equity Ratio (DER), Total Assets Turnover (TAT), Net Profit Margin (NPM), dan
Gross Profit Margin (GPM) terhadap pertumbuhan laba.
Data diperoleh dengan metode purposive sampling dengan kriteria (1)
Perusahaan Industri Textile yang IPO sebelum tahun 2008, (2) Perusahaan
Industri Textile yang terdaftar di BEI dan konsisten ada selama periode penelitian
(tahun 2008 sampai dengan 2012) dan (3) Perusahaan Industri Textile yang
menyajikan informasi dan data yang berkaitan dengan variabel penelitian.
Hasil analisis menunjukkan bahwa variabel Working Capital To Total Asset
(WCTA), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), Net Profit
Margin (NPM), dan Gross Profit Margin (GPM) secara persial berpengaruh
positif tetapi tidak signifikan terhadap pertumbuhan laba. Keenam variabel yang
digunakan dalam penelitian ini (WCTA, DER, TAT, NPM dan GPM) secara
bersama-sama berpengaruh terhadap pertumbuhan laba. Kemampuan prediksi dari
keenam variabel secara simultan adalah sebesar 4.2%.

Kata kunci: Working Capital To Total Asset (WCTA), Debt to Equity Ratio

(DER), Total Assets Turnover (TAT), Net Profit Margin (NPM), dan Gross
Profit Margin (GPM) dan pertumbuhan laba.

2
Universitas Sumatera Utara

ABSTRACT
Generally, people analyzing a company’s financial statements to measure the
performance of company. Financial ratios are usefull to measurement for
predicting the future earning changes. This research wants to examine the effects
of Working Capital To Total Asset (WCTA), Debt to Equity Ratio (DER), Total
Assets Turnover (TAT), Net Profit Margin (NPM), dan Gross Profit Margin
(GPM) to profit growth of textile company.
The sampling technique used in this research is purposive sampling, with
some criteria, those are: (1) the textile company was IPO before 2008; (2) the
textile company listed on the BEI and consistent during the research period (2008
to 2012); (3) the textile company has that provides information and data related to
the research variables.
The result of this research shows that partially Working Capital To Total
Asset (WCTA), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), Net

Profit Margin (NPM), dan Gross Profit Margin (GPM) variable, have a positive
and not significant to profit growth of textile company. From the research also
known that those six variable (WCTA, DER, TAT, NPM, and GPM)
simoultaneously have an influence to profit growth of textile company. The
prediction percentage of those variable simoultaneously are 4.2%.

Keywords: Working Capital To Total Asset (WCTA), Debt to Equity Ratio
(DER), Total Assets Turnover (TAT), Net Profit Margin (NPM), dan Gross
Profit Margin (GPM) and profit growth.

3
Universitas Sumatera Utara