Determinan Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia

Rinzany Megasari AWS; Surtikanti Surtikanti; Darmansyah Darmansyah

doi:10.35838/jrap.v5i02.183

Determinan Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2018.005.02.15 ◽

2018 ◽

Vol 5 (02) ◽

pp. 166-174

Author(s):

Rinzany Megasari AWS ◽

Surtikanti Surtikanti ◽

Darmansyah Darmansyah

Keyword(s):

Stock Exchange ◽

Profit Margin ◽

Total Asset ◽

Current Ratio ◽

Growth Ratio ◽

Purposive Sampling ◽

Net Profit ◽

Asset Turnover ◽

Positive Effect ◽

Profit Growth

ABSTRACT Profit growth is a ratio that indicates a company›s ability to increase net income over the previous year. The higher the profit growth ratio, the better the financial performance of an enterprise. This study aims to examine the influence of current ratio, debt to asset ratio, total asset turnover, and net profit margin on profit growth of consumer goods manufacturing sector in Indonesia Stock Exchange Year 2011-2015. The sample technique used in this research is purposive sampling. There are 21 companies used during the research. The analysis technique used in this research is panel data regression analysis using EViews 10. The sample data is tested by using hypothesis test done by using R², F test, and T test.The results of this study indicate that partially current ratio (CR), and debt to asset ratio (DER) have significant and negative effect, Total Asset Turnover (TAT) has a significant positive effect while Net Profit Margin (NPM) has no significant and positive effect on profit growth Manufacturing of industrial goods sector in Indonesia Stock Exchange Year 2011-2015. ABSTRAK Pertumbuhan laba adalah rasio yang menunjukkan kemampuan perusahaan meningkatkan laba bersih dibanding tahun sebelumnya. Semakin tinggi rasio pertumbuhan laba, semakin baik kinerja keuangan suatu perusahaan. Penelitian ini bertujuan untuk menguji pengaruh dari current ratio, debt to asset ratio, total asset turnover, dan net profit margin terhadap pertumbuhan laba perusahaan manufaktur sektor barang konsumsi di Bursa Efek Indonesia Tahun 2011-2015. Teknik sampel yang digunakan dalam penelitian ini adalah purposive sampling. Ada 21 perusahaan yang digunakan selama penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan EViews 10. Sampel data diuji dengan menggunakan uji hipotesis dilakukan dengan menggunakan R², uji F, dan uji T. Hasil penelitian ini menunjukkan bahwa secara parsial current ratio (CR), dan debt to asset ratio (DER) berpengaruh signifikan dan negatif, Total Asset Turnover (TAT) berpengaruh signifikan positif sedangkan Net Profit Margin (NPM) tidak berpengaruh signifikan dan positif terhadap pertumbuhan laba manufaktur sektor barang industri di Bursa Efek Indonesia Tahun 2011-2015. JEL Classification: M41, O43

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Pengaruh Current Ratio , Total Asset Turnover, Net Profit Margin Terhadap Perubahan Laba Pada Perusahaan Perdagangan Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi ◽

10.30737/jimek.v3i1.761 ◽

2020 ◽

Vol 3 (1) ◽

pp. 12

Author(s):

Rika Wani Juwita ◽

Yois Nelsari Malau

Keyword(s):

Stock Exchange ◽

Profit Margin ◽

Total Asset ◽

Coefficient Of Determination ◽

Current Ratio ◽

Purposive Sampling ◽

Simultaneous Test ◽

Investment Companies ◽

Net Profit ◽

Asset Turnover

The purpose of this study was to examine and analyze the effect of the current ratio, total asset turnover, net profit margin on changes in profits in the service trading and investment companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The independent variables used in this study are, current ratio, total asset turnover, net profit margin while the dependent variable changes earnings. The population used in this study amounted to 134 companies by taking the financial statement data that is in the service trading and investment companies listed on the Indonesia Stock Exchange. The sample of this study was taken using purposive sampling obtained as many as 45 samples. This research uses a quantitative approach, descriptive research type, the nature of causal relationship research. Data collection techniques with documentation techniques. The statistical analysis test used is the classic asumi test, multiple linear analysis research model, and the coefficient of determination using the simultaneous test and partial test on the table of significant values of 0.05. The results of this study indicate partially the current ratio, total asset turnover, net profit margin does not have a positive and significant effect on changes in earnings, Simultaneously current ratio, total asset turnover, net profit margin influence and significantly affect earnings changes Adjusted R Square test results show 1.1% of the variation in the dependent variable changes in earnings that can be explained by the current ratio, total asset turnover, net profit margin while the remaining 98.9%.is explained by other variables that are outside this study for example company size, capital and devidensTujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh current ratio, total asset turnover, net profit margin terhadap perubahan laba pada perusahaan perdagangan jasa dan investasi yang terdaftar di BEI periode 2014-2017. Variabel independen menggunakan current ratio, total asset turnover,net profit margin sedangkan variabel dependennya perubahan laba. Populasi berjumlah 134 perusahaan dengan mengambil data laporan keuangan pada perusahaan perdagangan jasa dan investasi yang terdaftar di BEI. Sampel penelitian menggunakan purposive sampling diperoleh sebanyak 45 sampel. Penelitian ini menggunakan pendekatan kuantitaif, jenis penelitian deskriptif, sifat penelitian hubungan kausal. Teknik pengumpulan data dengan teknik dokumentasi. Uji analisis statistik yang digunakan yaitu uji asumi klasik, model penelitian analisis linier berganda, dan koefisien determinasi menggunakan uji simultan dan uji parsial pada tabel nilai signifikan sebesar 0,05. Hasil penelitian secara parsial current ratio, total asset turnover,net profit margin tidak berpengaruh positif dan tidak signifikan terhadap perubahan laba. Secara simultan current ratio, total asset turnover,net profit margin berpengaruh dan signifikan terhadap perubahan laba Hasil uji Adjusted R Square menunjukkan 1,1% dari variasi variabel dependen perubahan laba yang dapat dijelaskan oleh current ratio, total asset turnover,net profit margin sedangkan sisanya 98,9% dijelaskan oleh variabel lain yaitu diluar penelitian ini contohnya ukuran perusahaan, modal dan deviden.

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RASIO KEUANGAN : DETERMINAN PERTUMBUHAN LABA STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

JURNAL AKUNTANSI ◽

10.37932/ja.v7i1.20 ◽

2020 ◽

Vol 7 (1) ◽

pp. 01-17

Author(s):

Susi Susilawati

Keyword(s):

Stock Exchange ◽

Profit Margin ◽

Financial Ratios ◽

Total Asset ◽

Manufacturing Companies ◽

Earning Growth ◽

Current Ratio ◽

Growth Ratio ◽

Net Profit ◽

Asset Turnover

This study aims to strengthen the influence of Financial Ratios to Earning Growth (BEI). The sample selection with purposive sampling were 61 companies which held the year 2012 - 2016 ie 5 years and only 21 samples taken with the number of observation 105, the selection based on annual audit report. The independent variables studied are financial ratios consisting of Current Ratio (CR),Debt to Asset Ratio (DAR), Total Asset Turnover (TAT) and Net Profit Margin (NPM), while the dependent variable is Earning Growth (EG). The results of this study show simultaneously current ratio, debt to ssset ratio, total asset turnover and net profit margin significant to earning growth at manufacturing companies in Indonesia Stock Exchange. Partially, only the current asset variable has not significant effect to earning growth. Ratio of debt to Assets ratio, total asset turnover and net profit margin have a significant influence to earning growth in Indonesia Stock Exchange.

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KINERJA KEUANGAN DAN PERTUMBUHAN LABA ( Studi Empiris : Perusahaan Sub Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2012-2016 )

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v3i01.410 ◽

2019 ◽

Vol 3 (01) ◽

Author(s):

Nor Hanisah ◽

Kartika Hendra Titisari ◽

Siti Nurlaela

Keyword(s):

Real Estate ◽

Profit Margin ◽

Total Asset ◽

Current Ratio ◽

Return On Equity ◽

Purposive Sampling ◽

Net Profit ◽

Asset Turnover ◽

Equity Ratio

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh variabel independen (CR, DER, DAR, NPM, ROE, ROA, TAT) terhadap variabel dependen (pertumbuhan laba). Jenis penelitian ini adalah penelitian kuantitatif. Penelitian dilakukan pada perusahaan property dan real estate yang terdaftar di BEI dengan jumlah sampel 23 perusahaan dan jangka waktu 5 tahun yaitu pada tahun 2012-2016. Metode pengambilan sampel yaitu menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian yaitu meliputi statistik deskriptif, uji asumsi klasik (uji normalitas, uji autokorelasi, uji multikolinearitas, dan uji heteroskedasitas), uji hipotesis (analisis regresi linier berganda, uji t, dan analisis koefisien determinasi (R2)). Berdasarkan hasil pengujian secara parsial debt to asset ratio (DAR), net profit margin (NPM), return on equity (ROE), dan total asset turnover (TAT) berpengaruh terhadap pertumbuhan laba perusahaan sedangkan current ratio (CR), debt to equity ratio (DER), dan return on asset (ROA) tidak berpengaruh terhadap pertumbuhan laba perusahaan. Kata Kunci : Likuiditas, Leverage, Profitabilitas, Aktivitas, dan Pertumbuhan Laba.

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THE EFFECT OF TOTAL ASSET TURNOVER, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON PROFIT GROWTH IN AUTOMOTIVE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) ◽

10.54443/ijebas.v1i2.76 ◽

2021 ◽

Vol 1 (2) ◽

pp. 231-244

Author(s):

Dody Firman ◽

Salvia Salvia

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Profit Margin ◽

Data Sources ◽

Total Asset ◽

Coefficient Of Determination ◽

Net Profit ◽

Asset Turnover ◽

Equity Ratio ◽

Profit Growth

This study aims to determine whether total asset turnover, net profit margin, and debt to equity ratio have an effect either partially or simultaneously on profit growth in automotive companies listed on the Indonesia Stock Exchange. The approach used in this study is an associative approach. The population used in this study were 13 companies and a sample that met the criteria (purposive sampling) was 7 companies. Data collection techniques used in this study using documentation techniques and data sources used in this study are secondary data sources. The data analysis technique used in this study is a quantitative technique with multiple linear regression analysis, hypothesis testing and coefficient of determination test. Data management using SPSS (Statistical Package For The Social Sciences) version 20 for windows. The results of this study are partially total asset turnover has no effect on profit growth. Partially, net profit margin has no effect on profit growth. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period.

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ANALISIS CURRENT RATIO, DEBT TO TOTAL ASSET RATIO,DEBT TO EQUITY RATIO, DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

JURNAL AKUNTANSI BARELANG ◽

10.33884/jab.v3i2.1236 ◽

2019 ◽

Vol 3 (2) ◽

pp. 75

Author(s):

Suvianto Wangdra

Keyword(s):

Stock Prices ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Profit Margin ◽

Total Asset ◽

Current Ratio ◽

Purposive Sampling ◽

Net Profit ◽

Food And Beverage ◽

Equity Ratio

The aim of this research is to determine the effect of the variables Current Ratio, Debt to Total Asset Ratio, Debt to Equity Ratio, and Net Profit Margin to the stock prices of food and beverage companies listed on the Indonesia Stock Echange for the period 2013-2017. The population in this research included food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique on this research used was Purposive Sampling based on the following criteria: (1) Food and beverage companies listed on the Indonesia Stock Exchange, (2) Food and beverage companies listed on the Indonesia Stock Exchange which provide complete annual financial reports from 2013-2017, (3) Food and beverage companies that provide financial statements in Rupiah. By using purposive sampling, a total sample of 12 companies were acquired with a total of 60 observations. The data analysis technique used in this research is multiple linear regression analysis. Result show that Current Ratio, Debt to Total Asset Ratio,and Debt to Equity Ratio don’t have significant effect in stock prices of companies. Meanwhile, Net Profit Margin has a significant effect in stock prices of companies.

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PENGARUH CURRENT RATIO, TOTAL ASSET TURN OVER DAN NET PROFIT MARGIN TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2013-2015

ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi ◽

10.24269/iso.v2i1.125 ◽

2018 ◽

Vol 2 (1) ◽

pp. 42

Author(s):

Binti Solehah ◽

Sujiono . ◽

Edi Santoso

Keyword(s):

Real Estate ◽

Profit Margin ◽

Total Asset ◽

Current Ratio ◽

Purposive Sampling ◽

Net Profit ◽

Asset Turnover ◽

Turn Over

Penelitian yang dilakukan ini bertujuan untuk mengetahui adanya pengaruh Current Ratio, Total Asset Turnover dan Net Profit Margin terhadap profitabilitas. Penelitian dilakukan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2013-2015. Dalam penelitian ini, data yang digunakan merupakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Sampel dalam penelitian ini sebanyak 26 perusahaan dari 48 perusahaan sub sektor property dan real estate yang mempublikasikan laporan keuangan pada periode 2013-2015. Metode yang digunakan dalam pengambilan sampel yaitu metode purposive sampling. Data yang digunakan dalam penelitian ini meliputi, data perusahaan property dan real estate yang mempublikassikan laporan keuangan pada tahun 2011-2015.Teknik yang digunakan untuk pengujian hipotesis adalah uji t (uji parsial) dan uji f (uji serempak). Metode yang digunakan untuk mengetahui hubungan antara variabel independen dan variaabel dependen adalah metode regresi berganda.Berdasarkan hasil pengujian menggunakan uji f , secara serempak Current Ratio ,Total Asset Turnover dan Net Profit Margin mempunyai pengaruh terhadap profitabilitas. Sedangkan pengujian dengan menggunakan uji t secara parsial Total Asset Turnover dan Net Profit Margin berpengaruh signifikan positif terhadap profitabilitas, sedangkan Current Ratio mempunyai pengaruh yang signifikan negatif terhadap profitabilitas

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v2i1.658 ◽

2018 ◽

Vol 2 (1) ◽

pp. 15-25

Author(s):

Afriyanti Hasanah ◽

Didit Enggariyanto

Keyword(s):

Panel Data ◽

Profit Margin ◽

Total Asset ◽

Debt Ratio ◽

Current Ratio ◽

Purposive Sampling ◽

Net Profit ◽

Asset Turnover ◽

Equity Ratio

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio, debt ratio, net profit margin, pertumbuhan penjualan dan ukuran perusahaan terhadap return on asset pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Sampel diambil menggunakan metode purposive sampling, sehingga di dapat 59 perusahaan sebagai sempel pada penelitian ini. Penelitian ini menggunakan metode analisis regresi panel data. Hasil penelitian ini menunjukkan bahwa current ratio tidak berpengaruh terhadap ROA. Total asset turnover, debt to equity ratio, debt ratio, net profit margin, pertumbuhan penjualan dan ukuran perusahaan berpengaruh terhadap ROA. Penelitian selanjutnya disarankan untuk menambah variabel independen dan variabel moderting untuk melihat faktor-faktor lain yang dapat mempengaruhi ROA.

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Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2018

Media Ekonomi ◽

10.30595/medek.v0i0.11778 ◽

2021 ◽

pp. 26

Author(s):

Mardiana Mardiana ◽

Camelia Verahastuti ◽

Rosita Nur

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Total Asset ◽

Return On Assets ◽

Current Ratio ◽

Insignificant Effect ◽

Asset Turnover ◽

Positive Effect ◽

Summary Data ◽

Profit Growth

This study aims to determine and analyze the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) on profit growth in automotive sub-sector companies and components listed on the Indonesia Stock Exchange for the period 2014-2018. used in this study is secondary data sourced from annual performance summary data of listed companies, obtained from thewebsite official www.idx.co.id.. The results of the study partially show that thevariable Current Ratio (CR)has a negative and insignificant effect on profit growth;variable Total Asset Turnover (TATO)has a negative and insignificant effect on profit growth; while the variable Return on Assets (ROA) has a significant positive effect on profit growth. Simultaneously, it shows that the variables Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) have a significant effect on profit growth.

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Analisis Pengaruh Kinerja Keuangan Terhadap Perubahan Harga Saham Perusahaan Konstruksi

Jurnal Penelitian Teori & Terapan Akuntansi (PETA) ◽

10.51289/peta.v6i1.469 ◽

2021 ◽

Vol 6 (1) ◽

pp. 1-15

Author(s):

Nurul Handayani ◽

Harmono Harmono ◽

Diana Zuhroh

Keyword(s):

Multiple Regression ◽

Capital Market ◽

Profit Margin ◽

Total Asset ◽

Current Ratio ◽

Purposive Sampling ◽

Net Profit ◽

Asset Turnover

Penelitian ini bertujuan menganalisis pengaruh kinerja keuangan terhadap perubahan harga saham perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia. Variabel bebas terdiri dari Earning Per Share (EPS), Net Profit Margin (NPM), Current Ratio (CR), Total Asset Turnover (TATO) dan variable terikat yaitu perubahan harga saham. Teknik pengumpulan data yang digunakan yaitu dokumentasi dengan data sekunder yang diperoleh dari Indonesia Capital Market Directory BEI dan homepage BEI. Populasi yang diteliti yaitu perusahaan konstruksi yang terdapat di Bursa Efek Indonesia tahun 2013-2018. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan yaitu multiple regression. Hasil analisis menunjukkan bahwa EPS, NPM, CR dan TATO berpengaruh positif terhadap perubahan harga saham perusahaan.

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