Caitlin, Clarissa (2025) The influence of current ratio, debt to equity ratio, inventory turnover, return on assets and firm size toward profit growth of consumer goods company listed on Indonesia stock exchange. Masters thesis, Universitas Pelita Harapan.
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Abstract
Companies are now expected to demonstrate consistent profit growth, which serves as a key indicator of their success. The information needed by a company to see profit growth is by analyzing its financial report. In financial analysis, financial ratios are a commonly used method to evaluate a company's performance and identify areas of improvement or deterioration. The research is conducted to analyze the influence of Current Ratio, Debt to Equity Ratio, Inventory Turnover, Return on Assets and Firm Size toward Profit Growth of Consumer Goods Company Listed on Indonesia Stock Exchange for the period 2019-2023. The quantitative approach will be used in this study's research design. The research quantitative data is the secondary data acquired from the financial year reports of Consumer Goods Companies listed on the Indonesia Stock Exchange from year 2019 to 2023. With purposive sampling technique, 29 companies out of 84 companies in the population are chosen as the sample for this research. SPSS Version 25 is used to compute the multiple linear regression model of this research. The research’s result shows that Current Ratio has significant influence towards Profit Growth. Debt to Equity Ratio has insignificant influence towards Profit Growth. Inventory Turnover has insignificant influence towards Profit Growth. Return on Assets has significant influence towards Profit Growth. Firm Size has insignificant influence towards Profit Growth. Current Ratio, Debt to Equity Ratio, Inventory Turnover, Return on Assets and Firm Size simultaneously have significant influence toward Profit Growth. / Perusahaan saat ini diharapkan untuk menunjukkan pertumbuhan laba yang konsisten, yang menjadi indikator utama keberhasilan mereka. Informasi yang dibutuhkan oleh perusahaan untuk melihat pertumbuhan laba dapat diperoleh dengan menganalisis laporan keuangannya. Dalam analisis keuangan, rasio keuangan merupakan metode yang umum digunakan untuk mengevaluasi kinerja perusahaan dan mengidentifikasi area perbaikan atau penurunan. Penelitian ini dilakukan untuk menganalisis pengaruh Current Ratio, Debt to Equity Ratio, Inventory Turnover, Return on Assets, dan Ukuran Perusahaan terhadap Pertumbuhan Laba perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk periode 2019-2023. Pendekatan kuantitatif digunakan dalam desain penelitian ini. Data kuantitatif dalam penelitian ini adalah data sekunder yang diperoleh dari laporan tahunan perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2023. Dengan teknik purposive sampling, 29 perusahaan dari 84 perusahaan dalam populasi dipilih sebagai sampel penelitian ini. SPSS Versi 25 digunakan untuk menghitung model regresi linier berganda dalam penelitian ini. Hasil penelitian menunjukkan bahwa Current Ratio memiliki pengaruh signifikan terhadap Pertumbuhan Laba. Debt to Equity Ratio tidak memiliki pengaruh signifikan terhadap Pertumbuhan Laba. Inventory Turnover tidak memiliki pengaruh signifikan terhadap Pertumbuhan Laba. Return on Assets memiliki pengaruh signifikan terhadap Pertumbuhan Laba. Ukuran Perusahaan tidak memiliki pengaruh signifikan terhadap Pertumbuhan Laba. Current Ratio, Debt to Equity Ratio, Inventory Turnover, Return on Assets, dan Ukuran Perusahaan secara simultan memiliki pengaruh signifikan terhadap Pertumbuhan Laba.
Item Type: | Thesis (Masters) |
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Creators: | Creators NIM Email ORCID Caitlin, Clarissa NIM02619230028 clarizcaitlin@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Dananjaya, Yanuar NIDN0715017901 yanuar.dananjaya@uph.edu |
Uncontrolled Keywords: | current ratio; debt to equity ratio; inventory turnover; return on assets; firm size; profit growth |
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: | Clarissa Caitlin |
Date Deposited: | 28 Feb 2025 07:21 |
Last Modified: | 28 Feb 2025 07:21 |
URI: | http://repository.uph.edu/id/eprint/67438 |