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PENGARUH LIKUIDITAS, AKTIVITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP PERUBAHAN LABA PERUSAHAAN RETAIL TRADE DI BEI
This research aims to examine the influence of current ratio variable, total asset turnover, debt to equity ratio, and net profit margin to earnings changes through financial statements that have been prepared by retail trade companies which listed in the Indonesia Stock Exchange. Population in this research is obtained by using purposive sampling method at retail trade company which listed in Indonesia Stock Exchange during 2011-2015 period and based on predetermined criteria, 10 sample retail trade is obtained. Dependent variable in this research is change of profit, while independent variable in this research is current ratio, total asset turnover, debt to equity ratio, and net profit margin. Methods of data analysis by using multiple linear regression analysis. The result of model feasibility with F test shows that current ratio, total asset turnover, debt to equity ratio, and net profit margin influence to profit change, so it can be concluded that model is feasible to be used. Partially shows that total asset turnover and profit margin significantly have positive influence to earnings change, while current ratio and debt to equity ratio have negative and significant influence to earnings change.
Keywords: current ratio, total asset turnover, debt to equity ratio, net profit margin, profit change.
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