PENGARUH NPM DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA PERIDOE 2016-2020

Penulis

https://doi.org/10.58303/jeko.v14i3a.2659

Kata Kunci:

Net Profit Margin, Return on Asset, Profit Growth

Abstrak

Profit growth rate is important for every company. This study was
conducted to determine the effect of NPM and ROA on Profit Growth in Food and
Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange. The
population used in the research is food and beverage companies listed on IDX in 2016-
2020. Sampling in this study was carried out using purposive sampling so that there
were 14 companies with five years of observation so that 70 sample data were
obtained, but because there were 7 outliers, the sample used was 63 data. The results
of this study state that NPM on profit growth seen from the correlation coefficient has
a very weak r-count, in the significance test it does not have a significant relationship,
in the coefficient of determination it has a weak contribution (0.004) and has a positive
effect. ROA on profit growth seen from the correlation coefficient has a weak
relationship, in the significance test it has a significant relationship (1.839 > 1.671),
in the contribution determination coefficient it is still very weak, in a simple regression
it has a positive effect. Simultaneously NPM and ROA seen from ANOVA
simultaneously have a significant effect on profit growth (0.025 <0.05).

Article Metrics

Referensi

Hanafi, Mahmud M. (2010). Manajemen Keuangan.Cetakan ke lima. Yogyakarta: BPFE.

Harahap, S. S. (2015). Analisis Kritis atas Laporan Keuangan. Jakarta: Rajawali Pers.

Hidayat, B. (2015). Analisa Rasio Keuangan Dalam Memprediksi Perubahan Laba Pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia (BEI). Jom FEKON, 2(1), 1-15

Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.

Martini, R. S., Siddi, P. (2021). Pengaruh return on asset, debt to equity, total asset turnover, net profit margin, dan kepemilikan manajerial terhadap pertumbuhan laba. Akuntabel, 8(1), 99-109

Ningsih, A. A., Hasanah, N., & Prihatni, R. (2017). Pengaruh Perbedaan Temporer Antara Laba Akuntansi Dan Pajak, Proprietary Cost, Dan Likuiditas Terhadap Pertumbuhan Laba, 12(1), 64–83

Panjaitan, R. J., (2018). Pengaruh Current Ratio, Debt to Equity Ratio, Net Profit Margin dan Return on Asset Terhadap Pertumbuhan Laba Pada Perusahaan Consumer Good yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016. Jurnal Manajemen, 4(1), 61-72

Safitri, A., M. Mukaram. (2021). Pengaruh ROA, ROE, dan NPM Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Bisnis dan Investasi, 4(1), 25-37

Soenarso, A. S (2021). (18 Oktober 2021). Nippon Indosari (ROTI) bukukan penurunan laba 27,15% sepanjang kuartal I. Kontan.co.id. https://investasi.kontan.co.id/news/nippon-indosari-roti-bukukan-penurunan-laba-2715-sepanjang-kuartal-i

Susyana, F., Nugraha, N. M. (2021). Pengaruh Net Profit Margin, Return on Asset, dan Current Ratio Terhadap Pertumbuhan Laba. JEMPER (Jurnal Ekonomi Manajemen Perbankan), 3(1), 56-69

Widiyanti, M. (2019). Pengaruh Net Profit Margin, Return On Assets Dan Debt To Equity Ratio Terhadap Pertumbuhan Laba Pada Perusahaan LQ-45. Jurnal Riset Akuntansi Dan Keuangan, 7(3), 545-554

Yanti, N. S. P. (2017). Dampak Kinerja Keuangan Terhadap Pertumbuhan Laba (Studi Kasus Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2016). Jurnal Ekonomi & Bisnis Dharma Andalas, 19(2), 220-234

##submission.downloads##

Diterbitkan

2021-11-24

Cara Mengutip

Jennifer, N., & Simbolon, R. . (2021). PENGARUH NPM DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA PERIDOE 2016-2020. Jurnal Ekonomis, 14(3a). https://doi.org/10.58303/jeko.v14i3a.2659