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All Journal Jurnal Paradigma Akuntansi
Gustya Savanni
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Economics, Econometrics & Finance Social Sciences

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PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NET PROFIT MARGIN PERUSAHAAN HEALTHCARE Gustya Savanni; Sriwati
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39079

Abstract

As an indicator of profitability, net profit margin reflects how well a company converts its revenue into earnings. Its level does not stand alone but is shaped by various financial ratios (liquidity, leverages, and growth) as well as firm size. The present research investigates how those four characteristics factors shape net profit margin among healthcare firms traded on the Indonesia Stock Exchange across 2020-2024. The companies’ annual financial statements provided the secondary data. From purposive sampling, 17 companies remained with a total of 85 observations. Two variables have a significant positive effect on net profit margin, namely the current ratio (liquidity) and sales growth, while the variable showing a significant negative effect is the debt to asset ratio (leverage). Meanwhile, firm size doesn’t meaningfully affect net profit margin.
Co-Authors Sriwati