ANALISIS TOTAL ASSETS TURN OVER DAN GROSS PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aimed: (1) to study the effect of total assets turn over partially on profit growth, (2) to study the effect of gross profit margin partially on profit growth, and (3) to study the effect of total assets turn over and gross profit margin simultaneously on profit growth. The variable on this research was total assets turn over (X l) in percent units (%),gross profit margin (X2) in percent units (%), and profit growth (Y) in percent units (%). The population in this research was the food and beverage companies listed on the Indonesian Stock Exchange in 2013- 2018, while the sample was 10 companies using a purposive sampling technique. The data were collected through documentation and were analyzed using the classic assumption test, multiple regression analysis, T-table test, F test. The result of this research showed the classic assumption test was obtained (a) normally distributed data, (b) there was no multicollinearity, (c) autocorrelation did not occur, and (d) heteroscedasticity did not occur. The result of multiple regression analysis showed TA TO was the most influential variable on profit growth. The result of T-table test was obtained significant value TATO by 0,000<0,05 with the Tcount by 6,165 so that TATO partially positive influenced and significant on profit growth, the significant value GPM was 0,681 >0.05 so that GPM partially did not significantly influence on profit growth, and F test was 21,928 so that TATO and GPM simultaneously had positive and significantly influenced on profit growth. Keywords: TATO, GPM and Profit Growt