PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN NET PROFIT MARGIN (NPM) TERHADAP PERTUMBUHAN LABA PADA PT UNITED TRACTORS TBK PERIODE 2012 – 2024.

Diana Safitri; Hestu Nugroho  Warasto

doi:10.58174/n67w1c94

Authors

Diana Safitri Universitas Pamulang
Hestu Nugroho Warasto Universitas Pamulang

DOI:

https://doi.org/10.58174/n67w1c94

Keywords:

current ratio, net profit margin, debt to equity ratio, pertumbuhan laba, Current Ratio (CR), Debt to Equity ratio (DER), Net Profit Margin (NPM) and Profit Growth.

Abstract

This research aims to determine and analyze the magnitude of the influence between Current Ratio (CR), Debt to Equity Rati (DER) and Net Profit Margin (NPM) on Profit Growth at PT. United Tractors Tbk for the period 2012-2024 partially or simultaneously. The method in this research uses quantitative descriptive research methods using financial report data. The analytical methods used are descriptive statistical tests, classical assumption tests, regression analysis, coefficient analysis and hypothesis testing. Based on the research results, the test results for the Current Ratio (CR) have a t-count value of 2.891 > t-table 2.26216 with a probability of 0.018 < 0.05, which means that in part the Current Ratio (CR) has a significant effect on profit growth. The test results of the Debt-to-Equity ratio (DER) have a calculated t-value of 2,302 > t-table 2.26212 with a probability of 0.047 > 0.05, which means that partially the Debt-to-Equity ratio (DER) has a significant influence on Profit Growth. The test results of Net Profit Margin (NPM) have a t-count value of 4,042 > t-table 2.26216 with a probability of 0.003 < 0.05, which means that in terms of parcels Net Profit Margin (NPM) has a significant effect on profit growth. Meanwhile, simultaneously the Current Ratio (CR), Debt to Equity ratio (DER), and Net Profit Margin (NPM) have a significant effect on Profit Growth. Based on the coefficient of determination test, the results show 0.660 or a percentage of 66%. This shows that the variables Current Ratio (CR), Debt To Equity ratio (DER), and Net Profit Margin (NPM) influence as much as 66% and around 34% are influenced by other variables not included in this research.

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Rujukan Sumber Online:

https://www.unitedtractors.com/laporan-tahunan/.