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

  • Vivian Diaphenia STIE Professional Manajemen College Indonesia
  • Thomas Sumarsan Goh STIE Professional Management Collage Indonesia
  • Elidawati Elidawati STIE Professional Management Collage Indonesia
  • Edison Sagala STIE Professional Management Collage Indonesia
Keywords: cash ratio, primary ratio, gross profit margin, sales level, total asset turnover, profit growth

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, sales level and Total Asset Turnover on Profit Growth at PT. Univista Utama. The method used is quantitative research. The population in this study is the financial statements of PT. Univista Utama for 3 years from 2018-2020 period, while the sample in this study is 36 data. The analysis model in this study is multiple linear regression using the SPSS program. Testing the data is done by classical assumption test, coefficient of determination test, F test and t test. The conclusion from the results of this study is that the Cash Ratio and Total Assets turn over have a significant negative effect on profit growth at PT Univista Utama, while the Primary Ratio, Gross Profit Margin and sales level have no effect on profit growth at PT Univista Utama.

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Published
2022-12-02
How to Cite
Diaphenia, V., Goh, T., Elidawati, E., & Sagala, E. (2022). Analisis Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada PT. Univista Utama Medan. Jurnal Bina Akuntansi, 10(1), 12-36. https://doi.org/10.52859/jba.v10i1.243