Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba (Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019)

Citra Suciana; Nurul Hayati

Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba (Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019)

Citra Suciana, Nurul Hayati

Abstract

This study aims to empirically test the independent variables consisting of Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Return on Assets (ROA), and Total Assets Turnover (TAT) affect the dependent variable namely profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period, partially. In this study, there were 16 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 periods. This study employed a quantitative approach by using multiple linear regression analysis. Based on the results of the study, partially ROA has a positive and significant effect on profit growth while NPM and TAT have a negative and significant effect on profit growth. In addition, CR and DER do not have a significant effect on profit growth.

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References

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