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Analisis Pengaruh Total Asset Turnover (TATO), Net Profit Margin (NPM), Dan Debt To Equity Ratio (DER) Terhadap Perubahan Laba Pada PT. Mustika Ratu Tbk. Nuraini Nuraini; M. Rimawan
JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Vol 2 No 2 (2022): Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v2i2.109

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Debt to Equity (DER) terhadap perubahan laba pada PT. Mustika Ratu Tbk. Populasi dalam penelitian ini adalah data laporan keuangan PT. Mustika Ratu Tbk. selama 26 tahun sejak tercatatnya di bursa efek indonesia pada tahun 1995 sampai 2021 dan sampel 10 tahun dari tahun 2012 sampai 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria data terupdate dan ketersediaan data mengenai variabel penelitian yang akan digunakan. Metode analisis data yang digunakan dalam penelitian ini adalah menggunakan teknik analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa secara parsial dan simultan variabel Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap perubahan laba pada PT. Mustika Ratu Tbk.
Analisis Current Ratio, Quick Ratio, dan Cash Ratio pada PT. Nippon Indosari Corpindo Tbk Nuraini Nuraini; Nurhayati
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6480

Abstract

This study aims to analyze the liquidity level of PT Nippon Indosari Corpindo Tbk through the measurement of Current Ratio, Quick Ratio, and Cash Ratio. The study employed a descriptive quantitative approach using secondary data obtained from the company's financial statements published by the Indonesia Stock Exchange (IDX). The sample consisted of the financial statements of PT Nippon Indosari Corpindo Tbk for the 2020–2024 period selected through purposive sampling. Data analysis was conducted using liquidity ratio analysis and a one-sample t-test with the assistance of SPSS version 22. The results indicate that the Current Ratio is lower than or equal to the 200% benchmark, indicating that the company's liquidity condition based on the Current Ratio is not yet satisfactory. Meanwhile, the Quick Ratio exceeds the 150% benchmark and the Cash Ratio exceeds the 50% benchmark, indicating good liquidity performance. These findings suggest that the company has a relatively strong ability to meet its short-term obligations, although improvements in current asset management are still needed to optimize the Current Ratio