Analisis Pengaruh Rasio Keuangan dan Ukuran Aset Pada Pertumbuhan Laba Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2010-2013

Abstract

This article aims to analyze the influence of financial ratios and asset size on the earning growth of manufacture companies.
60 manufature companies listed in the Indonesia Stock Exchange in 2010-2013 were selected as samples.using simple random
sampling method. Data analysis method used was multiple linear regression analysis. The results showed that only partially
Return on Assets influences the earning growth, while the current ratio, total asset turnover, debt ratio, earnings per share and
a dummy variable (asset classes) do not influence on earning growth. This informs that the company's earning growth could be
indicated by Return on Assets while other financial ratios and asset size could not provide a signal for company's earning
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