Paper Title
The Analysis of Financial Performance on Net Profit Margin at the Coal Company

Abstract
This research describe about the investigation of the effect of the financial performance about the company’s net profit margin at Coal Company from 2011 to 2013. The earnings of Coal’s Company was fluctuated at this period. The variable of the research was Net Profit Margin as Dependent variable, Current Ratio, Leverage, and Growth was Independent variables. The samples were taken for the whole coal’s companies that listing on the Indonesian Stock Exchange from 2011 to 2013. The object of this study was sub-sectors of the Coal mining Company that had been experiencing on fluctuating Net Profit Margin. The methodology of this research used Descriptive analysis. The result found that coefficient of determination value was 0.187. This value proved that independent variables such as Current Ratio, Leverage, and Sales Growth contribute in affecting the Net Profit Margin that is equal to 18.7% and the remaining 81.3% is influenced by other variables. The conclusion of this study showed that Leverage positive effect on Net Profit Margin with regression coefficient equal to – 0.368 with a significant level of 0.023 < 0.05. While the Current Ratio and Growth does not found significantly influence the Net Profit Margin of Coal Company. Index Term— Current Ratio, Leverage, Sales Growth, Net Profit Margin, Coal Company.