Pengaruh current ratio, inventory turnover, net profit margin, leverage, dan total asset turnover terhadap pertumbuhan laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI)

Lu, Jeniefer (2024) Pengaruh current ratio, inventory turnover, net profit margin, leverage, dan total asset turnover terhadap pertumbuhan laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Masters thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan, meliputi Rasio Lancar (Current Ratio), Perputaran Persediaan (Inventory Turnover), Margin Laba Bersih (Net Profit Margin), Leverage, dan Perputaran Total Aset (Total Asset Turnover) terhadap pertumbuhan laba pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Sampel penelitian terdiri dari 26 perusahaan yang dipilih melalui metode purposive sampling. Teknik analisis data menggunakan regresi linier berganda dengan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa margin laba bersih berpengaruh signifikan terhadap pertumbuhan laba. Sedangkan rasio lancar, perputaran persediaan, leverage, dan perputaran total aset tidak berpengaruh terhadap pertumbuhan laba. Secara simultan, rasio lancar, perputaran persediaan, leverage, dan perputaran total aset berpengaruh signifikan terhadap pertumbuhuan laba. Rasio-rasio tersebut memberikan wawasan penting bagi manajer dalam merumuskan strategi keuangan dan operasional yang lebih efektif. Temuan ini juga berguna bagi investor dalam mengevaluasi kinerja dan prospek pertumbuhan perusahaan, serta mendukung pengambilan keputusan investasi yang lebih tepat berdasarkan data empiris. / This research aims to analyze the influence of financial ratios, including Current Ratio, Inventory Turnover, Net Profit Margin, Leverage, and Total Asset Turnover on profit growth in manufacturing companies consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This research uses a quantitative approach with secondary data obtained from company financial reports. The research sample consisted of 26 companies selected through a purposive sampling method. The data analysis technique uses multiple linear regression with the SPSS version 26 application. The research results show that net profit margin has a significant effect on profit growth. Meanwhile, the current ratio, inventory turnover, leverage and total asset turnover have no effect on profit growth. Simultaneously, the current ratio, inventory turnover, leverage and total asset turnover have a significant effect on profit growth. These ratios provide important insights for managers in formulating more effective financial and operational strategies. These findings also help investors in evaluating company performance and growth prospects, as well as supporting more appropriate investment decisions based on empirical data.
Item Type: Thesis (Masters)
Creators:
Creators
NIM
Email
ORCID
Lu, Jeniefer
NIM02619230014
jeniefer.jl.12@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Dananjaya, Yanuar
NIDN0715017901
UNSPECIFIED
Uncontrolled Keywords: rasio lancar; perputaran persediaan; margin laba bersih; leverage; perputaran total aset; pertumbuhan laba
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Master of Management
Current > Faculty/School - UPH Surabaya > Business School > Master of Management
Depositing User: Jeniefer Lu
Date Deposited: 28 Feb 2025 02:43
Last Modified: 28 Feb 2025 02:43
URI: http://repository.uph.edu/id/eprint/67385

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