PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2010-2019

Rini Aisyah, Rosalia Nansih Widhiastuti

Abstract


This study aims to determine the effect of financial ratios on profit growth in food and beverage industry companies listed on the IDX in the 2010-2019 period. The population in this study are all companies listed on the IDX for the 2010-2019 period with a total of 33 companies. The sample used in this study were 12 companies in accordance with the sampling criteria. The analysis method used is panel data regression analysis. The results of this study indicate that simultaneously Current Ratio (CR), Total Asset Turnover (TATO), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) affect profit growth in industrial companies, food and beverages listed on the IDX for the 2010-2019 period. Partially, the Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) variables have a positive and significant effect on profit growth in food and beverage industry companies listed on the IDX for the 2010-2019 period, while Current Ratio (CR), Debt to Asset Ratio (DAR) and Net Profit Margin (NPM) have a negative and significant effect on profit growth in food and beverage industry companies listed on the IDX for the 2010-2019 period.

Full Text:

PDF

References


Anderson, D. R., Sweeney, D. J., Williams, T. A., Camm, J. D., & Cochran, J. J. 2014. Statistics For Business and Economics. 12 edition. United States: Cengange Learning Inc.

Basuki, A. T., dan Prawoto, N. 2016. Analisis Regresi Dalam Penelitian Ekonomi & Bisnis: Dilengkapi Aplikasi SPSS & EVIEWS. Depok: PT. Rajagrafindo Persada

Data Industri. Tren Data Pertumbuhan Industri Makanan dan Minuman, 2010 – 2020. https://www.dataindustri.com/produk/data-pertumbuhan-industri-makanan-dan-minuman/

Ekananda, Mahyus. 2016. Analisis Ekonometrika Data Panel. Jakarta: Mitra Wacana Media.

Fadilla, N., dan Rahadi, F. 2019. “Rasio Keuangan Dan Pengaruhnya Terhadap Pertumbuhan Labaâ€. Jurnal Ekonomi dan Bisnis Dharma Andalas, 21(2), 210-219.

Ghozali, I. 2017. Aplikasi Analisis Multivariate dan Ekonometrika. 2 ed. Semarang: BPFE Universitas Diponegoro

Gibson, C. H. 2011. Financial Statement Analysis. 12th edition. Canada: South Western.

Gitman, Lawrence J. & Zutter, Chad J. 2015. Principles of Managerial Finance. 14th Edition. Boston: Pearson Education

Indrasti, A.W. 2020. “Analisa Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesiaâ€. Jurnal Ekonomika dan Manajemen, 9(1), 69-92.

Pratiwi, A.P. 2018. “Analisis Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Food And Beverages Yang Terdaftar di BEI Periode 2011-2015â€. Jurnal Disrupsi Bisnis, 1(3), 88-105.

Qurani, Z.R.A., dan Hendratno. 2019. “Analisis pengaruh Debt to Equity Ratio, Current Ratio, dan Net Profit Margin Terhadap Pertumbuhan Laba Perusahaan.â€. Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi, 3(1), 169-182.

Rinzany., Surtikanti., dan Darmansyah. 2018. “Determinan Pertumbuhan laba Perusahaan Manafuktur Di Bursa Efek Indonesiaâ€. Jurnal Riset Akuntansi dan Perpajakan, 5(2), 166-174.

Safitri, I.L.K. 2016. “Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Sektor Industri Konsumsi yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada Perusahaan Kalbe Farma Tbk Periode 2007-2014)â€. Jurnal Akuntansi dan Bisnis, 2(2), 141.

Sulbahri, Rifani Akbar. 2020. “Pengaruh Sales (penjualan) dan Debt To Equity Ratio (DER) Terhadap Pertumbuhan labaâ€. Journal Management, Business, and Accounting, 19(2), 199-217.

Susilawati, Susi. 2018. “Determinan Pertumbuhan Laba Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar Di BEIâ€. Jurnal Akuntansi, 7(1), 1-17.

Zulkifli. 2018. “Pengaruh Current Ratio, Debt to Equity Ratio dan Net Profit Margin Terhadap Earning Growth Pada Perusahan Pertambangan yang Tercatat Di BEIâ€. Jurnal Ekonomi, 23(2), 175-189.




DOI: https://doi.org/10.56486/remittance.vol2no1.74

Article Metrics

Abstract view : 3442 times
PDF - 2315 times

Refbacks

  • There are currently no refbacks.




TERINDEKS OLEH :

Â