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All Journal Analitika: Journal of Economics, Management, and Business
Seveny Amellia Lingga
Universitas Advent Indonesia, Bandung, Indonesia

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Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Net Profit Margin (NPM) pada PT Unilever Indonesia TBK Periode 2014-2023 Seveny Amellia Lingga; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1956

Abstract

Penelitian ini bertujuan mengevaluasi dampak perputaran kas dan perputaran piutang terhadap Net Profit Margin (NPM) pada PT Unilever Indonesia Tbk periode 2014–2023. Menggunakan metode kuantitatif dengan pendekatan asosiatif, studi ini mengolah data sekunder dari laporan keuangan tahunan yang bersumber dari situs resmi perusahaan. Analisis data dilakukan melalui uji regresi linier berganda dengan bantuan perangkat lunak SPSS versi 24. Temuan penelitian menunjukkan bahwa secara parsial, baik perputaran kas (Sig. 0,300 > 0,05) maupun perputaran piutang (Sig. 0,712 > 0,05) tidak memiliki pengaruh signifikan terhadap NPM. Secara simultan, kedua variabel tersebut juga tidak menunjukkan pengaruh berarti dengan nilai signifikansi 0,417 > 0,05. Adapun nilai koefisien determinasi sebesar 0,221 mengindikasikan bahwa kontribusi perputaran kas dan piutang terhadap variasi NPM hanya sebesar 22,1%, sementara 77,9% sisanya ditentukan oleh faktor-faktor lain di luar lingkup penelitian ini.
The Effect of Capital Structure and Liquidity on Profitability in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Seveny Amellia Lingga; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1976

Abstract

This study aims to examine the effect of capital structure and liquidity on the profitability of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative approach was employed, using secondary data from the financial reports of 10 purposively selected companies. Data were analyzed through descriptive analysis, data testing, classical assumption tests, and hypothesis testing. Debt to Equity Ratio (DER) was used to measure capital structure, Current Ratio (CR) was employed to measure liquidity, and Return on Assets (ROA) served as the profitability indicator. The results reveal that DER has a negative yet insignificant effect on ROA. Similarly, CR shows a positive but insignificant influence on ROA. Simultaneously, neither capital structure nor liquidity was found to have a significant effect on profitability.
Co-Authors Lorina Siregar Sudjiman