ABSTRAK
Raihan Arifin Darajat (65160061). Pengaruh Debt To Equity Ratio, Current
Ratio dan Total Asset Turn Over terhadap Pertumbuhan Laba Pada PT Indal
Alumumium Industry Tbk.
Pertumbuhan laba merupakan peningkatan laba yang dipeoleh perusahaan.
Sehingga petumbuhan laba menjadi faktor penting bagi perusahaan. Terdapat
beberapa banyak faktor yang mempengaruhi perkembangan pertumbuhan laba itu
sendiri. Debt to equity ratio berfungsi mengetahui setiap modal yang dijadikan
jaminan utang, current ratio mengukur kemampuan perusahaan dalam pemenuhan
utang ketika jatuh tempo dan total asset turn over mengukur kemampuan aktiva
perusahaan dalam menghasilkan volume penjualan. Penelitian ini bertujuan untuk
menganalisis pengaruh dari debt to equity ratio, current raio dan total asset turn
over terhadap pertumbuhan laba pada perusahaan PT Indal Alumunium Industry
Tbk yang terdaftar di Bursa Efek Indonesia periode 2010-2019 populasi dalam
penelitian ini adalah seluruh laporan keuangan PT Indal Alumunium Industry Tbk
periode 2010-2019. Metode penelitian menggunakan metode deskriptif verifikatif
dengan pendekatan kuantitatif. Hasil penelitian menunjukan debt to equity ratio
berpengaruh signifikan dengan arah positif terhadap pertumbuhan laba, current
ratio tidak berpengaruh signifikan dengan arah negatif terhadap pertumbuhan laba
total asset turn over tidak berpengaruh signifikan dengan arah positif terhadap
pertumbuhan laba dan debt to equity ratio, current ratio, dan total asset turn over
berpengaruh signifikan secara simultan terhadap perumbuhan laba

ABSTRACT
Raihan Arifin Darajat (65160061). Effect of Debt to Equity Ratio, Current Ratio
and Total Asset Turn Over on Profit Growth at PT Indal Alumumium Industry
Tbk
Profit growth is an increase in profits earned by the company. So that profit growth
is an important factor for the company. There are many factors that influence the
development of profit growth itself. Debt to equity ratio functions to find out every
capital that is used as debt collateral, the current ratio measures the company's
ability to fulfill debt when it matures and total asset turnover measures the ability
of the company's assets to produce sales volume. This study aims to analyze the
effect of the debt to equity ratio, current raio and total asset turnover on profit
growth at the company PT Indal Alumunium Industry Tbk which is listed on the
Indonesia Stock Exchange for the period 2010-2019. The population in this study
are all financial statements of PT Indal Alumunium. Industry Tbk for the period
2010-2019. The research method uses descriptive verification method with a
quantitative approach. The results showed that the debt to equity ratio had a
significant effect in a positive direction on profit growth, the current ratio had no
significant effect with a negative direction on total profit growth, turnover had no
significant effect in a positive direction on profit growth and debt to equity ratio,
current ratio, and Total asset turnover has a significant effect simultaneously on
profit growth.