Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan sektor pertambangan. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan sektor pertambangan 2016-2020 yang diperoleh dari website Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah 47 perusahaan sektor pertambangan. Metode pengukuran sampel yang digunakan adalah purposive sampling sehingga diperoleh 20 perusahaan sektor pertambangan untuk sampel 5 tahun pengamatan (2016-2020). Teknik analisis data yang digunakan adalah regresi linear berganda, uji asumsi klasik, uji T, uji F, dan koefesien determinasi. Hasil penelitian ini menunjukkan bahwa secara parsial Current Ratio dan Return On Asset berpengaruh positif dan signifikan terhadap pertumbuhan laba. Sedangkan secara parsial Debt To Asset Ratio dan Total Asset Turnover berpengaruh negatif tetapi tidak signifikan terhadap pertumbuhan laba. Secara simultan Current Ratio, Debt To Asset Ratio, Total Asset Turnover dan Return On Asset berpengaruh positif dan signifikan terhadap Pertumbuhan Laba pada perusahaan sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020.


Kata Kunci : Current Ratio, Debt To Asset Ratio, Total Asset Turnover, Return On Asset dan Pertumbuhan Laba.

The purpose of this study was to ascertain how financial rations affected mining industry company profit growth. The financial statements of mining companies for the years 2016 through 2020 were retrieved from the website of the indonesia Stock Exchange to be used in this study as secondary data. 47 mining-related businesses comprised the sample size for this investigation. Purposive sampling was the sample measurement technique employed, and 20 mining businesses were collected for a sample of five years of observation (2016-2020). Multiple linear regression, the traditional assumption test, the T test, the F test, and coefficient of determination were the data analysis techniques used. The results of this study indicated that Return on asset, and current ratio had a favorable and considerable impact on profit growth. Debt to asset ratio and Total Asset Turnover sligthly but not significantly had a negative impact on profit growth. Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Asset all had a positive and significant impact on Profit Growth in the mining sector businesses listed on the Indonesia Stock Exchange between 2016-2020. Keywords : Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Asset and Profit Growth.