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Pengaruh Current Ratio, DER, ROA, dan NPM Terhadap Pertumbuhan Laba pada Industri Makanan dan Minuman di bursa Efek Indonesia Periode 2018-2020
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Institusion
Universitas Katolik Darma Cendika
Author
Kristina, Hanna
Subject
HF5601 Accounting 
Datestamp
2023-03-17 03:30:18 
Abstract :
Profit growth is important in the company because by monitoring profit growth, the company can find out the level of business development. The amount of profit growth is related to the company's financial performance which can be predicted through the company's financial statements by looking at its financial ratios. This study aims to determine the effect of the current ratio, debt to equity ratio, return on assets and net profit margin on profit growth. The sample of this research is food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2020 with a population of all companies in that year as many as 35 companies, of which there are 30 samples obtained through purposive sampling technique. The data analysis method used classical assumption test, model feasibility test, multiple linear regression analysis, coefficient of determination, and t test. The results showed that the current ratio had no effect on profit growth because the t test results showed a significant value greater than 0.05, namely 0.972. Debt to equity ratio has an effect on profit growth because the t test results show a value significantly less than 0.05, which is 0.025. Return on assets, has no effect on profit growth because the t test results show a significant value greater than 0.05, which is 0.083. The net profit margin has no effect on profit growth because the t test results show a significant value greater than 0.05, which is 0.604. 
Institution Info

Universitas Katolik Darma Cendika