Analisis Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada PT. Univista Utama Medan

Abstract

The purpose of this study was to determine the effect of financial ratios consisting
of 5 (five) financial ratios namely Cash Ratio, Primary Ratio, Gross Profit Margin,
level of sales and Total Asset Turnover on Profit Growth at PT. Main University.
The method used is quantitative research. The population in this study is the
financial statements of PT. Main Univista for 3 years for the 2018-2020 period,
while the sample in this study was 36 data. The analysis model in this study is
multiple linear regression using the SPSS program. Data testing was carried out
using the classical assumption test, the coefficient of determination test, the F test
and the t test. The conclusion from the results of this study is that Cash Ratio and
Total Assets turnover partially have a significant effect on profit growth at PT
Univista Utama, Primary Ratio, Gross Profit Margin and sales level partially have
no effect on profit growth at PT Univista Utama. Cash Ratio, Total Assets turn,
Primary Ratio, Gross Profit Margin and sales level simultaneously affect profit
growth at PT Univista Utama.