Pengaruh Return on Equity (ROE) dan Net Profit Margin (NPM) Terhadap Pertumbuhan Laba pada Perusahaan Jasa Perdagangan Besar (Barang Produksi dan Konsumsi) di Bursa Efek Indonesia Tahun 2012-2016

Abstract

Profit growth is one of the most important predictor information for users of financial statements, information that provides an overview of the outlook for business results and the financial condition of the company in the future. This research aims to determine whether there is a return on equity and net profit margin both partial and simultaneous to profit growth in large trading service companies (production and consumption goods) on the Indonesia Stock Exchange. This research is a kind of casual associative research. The population in this research is a large trading service company (item production & consumption) listed on Indonesia Stock Exchange 2012-2016 as many as 37 companies. The sampling technique used is purposive sampling technique and obtained by 10 large trading service company as sample. Data collection technique in this research is done by using documentation technique while the technique of data analysis is doubled linear regression. The results of this study indicate that simultaneously the independent variables (return on equity and net profit margin) have a significant effect on profit growth because it is known that the value of F Count ˃ F table, that is 3,570 ˃ 3,191 and significance value F tabel ˂ significance value F Count, that is (0,043 ˂ 0, 05). And partially return on equity (X1) does not have significant effect to profit growth because the value of significance equal to 0,131> 0,05 and t count < t table (-1,024 <2,0117) and net profit margin (X2) have significant effect to growth profit (Y) because the significance value of 0.039 ˂ 0.05 and the value of t count ˃ t table (2.708 ˃ 2.0117).