Pengaruh Net Profit Margin, Return On Assets Dan Debt To Equity Ratio Terhadap Pertumbuhan Laba Pada Perusahaan LQ-45
Abstract. This research aimed to analyze the effect of Net Profit Margin, Return On Assets and Debt to Equity Ratio toward growth of profit at LQ 45 Company. This study used secondary data obtained through company financial report. The population was entire LQ 45 company period 2013-2017. The sampl...
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| Format: | Article |
| Language: | Indonesian |
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Indonesia University of Education
2019-12-01
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| Series: | Jurnal Riset Akuntansi dan Keuangan |
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| Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/17826 |
| Summary: | Abstract. This research aimed to analyze the effect of Net Profit Margin, Return On Assets and Debt to Equity Ratio toward growth of profit at LQ 45 Company. This study used secondary data obtained through company financial report. The population was entire LQ 45 company period 2013-2017. The sample was determine by purposive sampling method, so that could be obtained as many as 14 companies. Multiple regression analysis was used in this reseach by using SPSS version 20. The result of this research showed that Return On Assets had positive significant effect on profit growth, Debt to Equity Ratio had negative not significant effect on profit growth then Net Profit Margin had a significant positive effect on profit growth. The implications of this research result were divided into two, namely the implication of the results for the investor show ROA and NPM have a significant positive effect that could be used by investors as a signal of increase in profit, so investors can plan’s the company's future strategy and the implication of the results for the company that DER has negative effect not significant to be important valuation judging from the company's debt, a high level of profitability will reduce the debt so as to increase the percentage of profits of the company LQ-45.
Keywords. Debt to Equity Ratio (DER); Net Profit Margin (NPM); Return On Assets (ROA).
Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh Net Profit Margin, Return On Assets dan Debt to Equity Ratio terhadap Pertumbuhan laba pada perusahaan LQ 45. Data yang digunakan dalam penelitian ini adalah data sekunder yang didapatkan melalui laporan keuangan perusahaan. Populasi penelitian ini adalah seluruh perusahaan LQ 45 periode tahun 2013-2017. Sampel ditentukan berdasarkan metode purposive sampling, sehingga dapat diperoleh sampel sebanyak 14 perusahaan. Teknik analisa data dalam penelitian ini menggunakan analisa regresi berganda dengan menggunakan program SPSS versi 20. Hasil dari penelitian ini menunjukan bahwa Return On Assets berpengaruh positif signifikan terhadap Pertumbuhan laba. Debt to Equity Ratio berpengaruh negatif tidak signifikan terhadap Pertumbuhan laba. Net Profit Margin berpengaruh positif signifikan terhadap Pertumbuhan laba. Implikasi hasil penelitian terbagi menjadi dua yaitu Implikasi hasil bagi invstor menunjukkan ROA dan NPM berpengaruh positif signifikan yang dapat dugunakan oleh investor sebagai sinyal kenaikan laba, sehingga investor dapat merencanakan strategi perusahaan kedepan dan Implikasi hasil bagi perusahaan yaitu DER berpengaruh negatif tidak signifikan menjadi penilaian penting yang dilihat dari hutang perusahaan, tingkat profitabilitas yang tinggi akan mengurangi hutang sehingga dapat meningkatkan persentase keuntungan perusahaan LQ-45. |
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| ISSN: | 2338-1507 2541-061X |