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The influence of gross profit margin, net profit margin, company size, and sales growth on profit growth (in manufacturing companies registered on bei in 2019-2022) Gulo, Juwita; Sembiring, Jessi Charina
ProBisnis : Jurnal Manajemen Vol. 15 No. 1 (2024): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v15i1.421

Abstract

The aim of the research is to analyze the influence of gross profit margin, net profit margin, company size and sales growth on profit growth (in manufacturing companies listed on the IDX in 2019-2022). The research was produced using secondary data and a purposive sampling method, namely the researcher carried out the best assessment to fulfill what had been determined, using a quantitative assessment approach, the total sample was 11 companies. The data was analyzed using multiple linear analysis techniques via the SPSS 23 application. The research results stated that GPM, NPM, company size and sales growth simultaneously and significantly influenced profit growth (in manufacturing companies listed on the BEI in 2019-2022). Gross Profit Margin, Net Profit Margin, Sales Growth have a partial and significant influence on Profit Growth (in manufacturing companies listed on the IDX in 2019-2022). Company size has no influence and is not partially significant on Profit Growth (in manufacturing companies listed on the IDX for the 2019-2022 period).
PENGARUH GROSS PROFIT MARGIN, NET PROFIT MARGIN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2023 Sembiring, Jessi Charina; Sitepu, Wilsa Road Betterman; Katharina, Ninta; Asmara, Lara; Sipahutar, Tetty Tiurma Uli
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5075

Abstract

This research is aimed at determining the influence of Gross Profit Margin, Net Profit Margin, and Sales Growth on Profit Growth (in Manufacturing Companies listed on the IDX in 2019-2023). The data used is Secondary Data and the sampling method is purposive sampling, namely carrying out the best assessment to fulfill what has been determined with a sample of 11 companies for 5 years. The research approach uses a quantitative assessment approach. The technique used in the research is a multiple linear analysis technique using the SPSS 26 application. The research results show that gross profit margin, net profit margin, and sales growth have a simultaneous and significant effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) . Gross Profit Margin partially influences Profit Growth (in manufacturing companies listed on the IDX in 2019-2023). Net Profit Margin has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) and sales growth has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) Keywords: Gross Profit Margin, Net Profit Margin, Sales Growth, Profit Growth
Analisis Kinerja Keuangan PT Aneka Tambang Tbk Dengan Metode Dupont Analysis Pada Periode 2021–2024 Ketaren, Sabila Ropina; Manurung, Tesalonika Septiana; Sembiring, Jessi Charina; Damanik, Sri Karyani
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10944

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT Aneka Tambang Tbk (ANTAM) pada periode 2021-2024 dengan menggunakan pendekatan DuPont Analysis. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif, dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis dilakukan berdasarkan lima indikator utama yaitu: Net Profit Margin (NPM), Total Asset Turnover (TATO), Equity Multiplier (EM), Return on Investment (ROI), dan Return on Equity (ROE). Hasil penelitian menunjukkan bahwa kinerja keuangan PT Aneka Tambang Tbk mengalami perubahan selama periode tersebut. Tahun 2022 tercatat sebagai periode dengan kinerja terbaik, ditandai oleh nilai Net Profit Margin (NPM) tertinggi sebesar 8,32% dan Return on Equity (ROE) mencapai 16,19%. Sebaliknya, tahun 2021 menunjukkan performa terendah, dengan Net Profit Margin (NPM) sebesar 4,84% dan Return on Equity (ROE) sebesar 8,94%. Perubahan nilai indikator-indikator tersebut mencerminkan dinamika dalam efisiensi operasional, tingkat profitabilitas, serta struktur permodalan perusahaan. Hasil analisis ini memberikan gambaran menyeluruh terhadap sumber profitabilitas dan efektivitas pengelolaan aset maupun modal di PT Aneka Tambang Tbk, sehingga dapat menjadi dasar evaluasi dan pertimbangan bagi pengambil kebijakan perusahaan dalam menentukan keputusan di masa mendatang.
PENGARUH TINGKAT SUKU BUNGA, NILAI TUKAR DAN INFLASI TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Sibarani, Catherine Putri; Napitupulu, Elkezia Nopita Dina; Sembiring, Jessi Charina; Lenas, Meldilianus N. J.
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2270

Abstract

This study aims to determine the effect of interest rates, exchange rates, and inflation on firm value, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The sample size was 14 property and real estate companies. The sampling technique used was the purposive sampling method, with 14 companies as the sample with 70 observations. The analytical method used was MRA (Moderated Regression Analysis) using SPSS analysis tools. The results showed that partially, interest rates did not significantly affect firm value, while exchange rates significantly affected firm value. Inflation also significantly affected firm value. Furthermore, the results of the moderation test showed that profitability was unable to moderate the effect of interest rates on firm value. Profitability was unable to significantly moderate the effect of exchange rates on firm value, but showed a positive relationship. In addition, profitability was also unable to moderate the effect of inflation on firm value.