Pengaruh Return on Assets dan Return on Equity Terhadap Pertumbuhan Laba pada Perusahaan Pertambangan Batu Bara di Bursa Efek Indonesia Tahun 2012-2016

Abstract

The company is an organization in which basic resources such as materials and labor are managed and processed to produce goods or services. This study aims to analyze the influence of profit growth of Coal Mining Companies at Bursa Efek Indonesia during 2012-2016. Profit growth is the dependent variable in a study in which the independent variables of this study Return On Assets and Return On Equity research using associative approach. Associative approach is the approach of using two or more variables in order to determine the effect of variables with one another and data retrieval with documentation taken from the official website www.idx..co.id sources in the period of 2012 to 2016 on Coal Mining Companies. Based on the result of t test, it shows that Return On Assets variable has a positive but no significant effect on growth profit whereas Return On Equity have an influence to the growth profit. Based on the calculation of coefficient of determination, it can be seen that the value of R Square obtained is 0,917. This means that 97,1% change in bound variables (growth profit) is influenced by independent variable are Return On Assets and Return On Equity. There are another variables that affect growth profit by 8,3%.