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BAYU KURNIAWAN
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Journal : Pajak dan Manajemen Keuangan

 1 
Pengaruh ROA, ROE, dan DER terhadap Profitabilitas Perusahaan Personal Care yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2024 Jarmadi Setiawan; Bayu Kurniawan; Noni Setyorini
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i5.1565

Abstract

Profitability is a key indicator in assessing a company’s financial performance, particularly in the personal care industry listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) on profitability as measured by Net Profit Margin (NPM). The research employed a quantitative approach using multiple linear regression analysis based on the financial statements of personal care companies for the 2021–2024 period. The findings reveal that ROA has a positive and significant effect on NPM, indicating that the more efficiently a company manages its assets, the higher the net profit margin achieved. Meanwhile, ROE and DER show no significant effect on NPM, implying that shareholder equity returns and debt utilization in the capital structure have not directly enhanced net profitability. These results suggest that optimal asset management is a crucial factor in improving the financial performance of personal care companies.
Co-Authors Abd. Rasyid Syamsuri Alfin Damayanti Alvina Kusumaningrum Anistia Dewi Muflikhah Antik Kristyaningsih Aprillia Suryani Pujiastuti Ardi Kurniawan Assegaf, Syaipul B. Jessediaz Ryswara Hati Chadiyan Faturachman David Abdul Kholiq Enik Oktafiana Erni Ernanda Ersa Fadilla Darmawati Putri Fadjar Darmaputra Farah Chalida Hanoum Fithri Widyannita Yarisma Fitri Dwi Jayanti Fitria Dita Kurniasari Gultom, Henry Casandra Heri Prabowo Heri Prabowo Hidayati, Armawati I Made Sudiana Ika Indisari Ika Menarianti, Ika Inayatur Rosidah Indriasari, Ika Jarmadi Setiawan Khusnul Khotimah Lestari, Utami Puji Lifiya Kholifatunnisa Mara Qonitatillah Martinus DAW Meishella Sismi Indah Rahayu Melysa Ika Erfiana Miftakhul Huda Mudiansyah, Puja Mukharomah Mukharomah Musfirotul Ainiyah Mutiara Tresna Parasetya Noventia Karina Putri Novia Dewi Nuriyadi, Anggia Nurlita Nazma Prameswari Nurul Ratnawati, Nurul Oky Agustina Prianka Ratri Nastiti Putri Rahma Dhani Qristin violinda Ratih Hesty Utami Ratih Hesty Utami Puspitasari Revan Danu Aji Rita Meiriyanti Riza Dian Cahyani Roza Yulida Rr Hawik Ervina Indiworo Setyorini, Noni Shofif Sobaruddin Akbar Shonda Paulina Martines Siska Widayanti Siti Nur Mahmudah Sugiyanto Sugiyanto Sutrisno Sutrisno Valadeva Izzulhaq Vita Adi Meli Yana Wahyu Ika Pramono Yanuar Yulianto Yuanita Rizky Mamluati Yunita Ayu Maulidiyah