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Marlina Widiyanti, Marlina
Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya
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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
Pengaruh Net Profit Margin, Return On Assets Dan Debt To Equity Ratio Terhadap Pertumbuhan Laba Pada Perusahaan LQ-45 Widiyanti, Marlina
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17826

Abstract

Abstract. This research aimed to analyze the effect of Net Profit Margin, Return On Assets and  Debt to Equity Ratio toward growth of profit at LQ 45 Company. This study used secondary data obtained through company financial report. The population was entire LQ 45 company period 2013-2017. The sample was determine by purposive sampling method, so that could be obtained as many as 14 companies. Multiple regression analysis was used in this reseach by using SPSS version 20. The result of this research showed that Return On Assets had positive significant effect on profit growth, Debt to Equity Ratio had negative not significant effect on profit growth then Net Profit Margin had a significant positive effect on profit growth. The implications of this research result were divided into two, namely the implication of the results for the investor show ROA and NPM have a significant positive effect that could be used by investors as a signal of increase in profit, so investors can plan’s the company's future strategy and the implication of  the results for the company that DER has negative effect not significant to be important valuation judging from the company's debt, a high level of profitability will reduce the debt so as to increase the percentage of profits of the company LQ-45. Keywords. Debt to Equity Ratio (DER); Net Profit Margin (NPM); Return On Assets (ROA).  Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh  Net Profit Margin, Return On Assets dan  Debt to Equity Ratio terhadap Pertumbuhan laba pada perusahaan LQ 45. Data yang digunakan dalam penelitian ini adalah data sekunder yang didapatkan melalui laporan keuangan perusahaan. Populasi penelitian ini adalah seluruh perusahaan LQ 45 periode tahun 2013-2017. Sampel ditentukan berdasarkan metode purposive sampling, sehingga dapat diperoleh sampel sebanyak 14  perusahaan. Teknik analisa data dalam penelitian ini menggunakan analisa regresi berganda dengan menggunakan program SPSS versi 20. Hasil dari penelitian ini menunjukan bahwa Return On Assets berpengaruh positif signifikan terhadap Pertumbuhan laba. Debt to Equity Ratio berpengaruh negatif tidak signifikan  terhadap Pertumbuhan laba. Net Profit Margin berpengaruh positif signifikan terhadap Pertumbuhan laba. Implikasi hasil penelitian terbagi menjadi dua yaitu Implikasi hasil bagi invstor menunjukkan ROA dan NPM berpengaruh positif signifikan yang dapat dugunakan oleh investor sebagai sinyal kenaikan laba, sehingga investor dapat merencanakan strategi perusahaan kedepan dan Implikasi hasil bagi perusahaan yaitu DER berpengaruh negatif tidak signifikan menjadi penilaian penting yang dilihat dari hutang perusahaan, tingkat profitabilitas yang tinggi akan mengurangi hutang sehingga dapat meningkatkan persentase keuntungan perusahaan LQ-45.
Co-Authors -, Zunaidah Adam, Muhamad Adzra, Shafira Afrian, Rendy Agung Pratama Agustina Hanafi Ahmad MAULANA Ahmad Rifani Irham Ahmad Sahara Ahmad Syathiri Andi Ricardy Purba Andriana, Isni Anggraini, Alia Annalisa Yahanan Antonius W Nugroho Aprizal*, Aprizal Ardiansyah a Arief Hidayah, Ryanza Aryanty, Yessie Aslamia Rosa Asmawati Asmawati Azra, Annisa Auliya Badia Perizade Badia Perizade, Badia Balkhis, Kamelia Bambang Suseno Bayu Anggara Silvatika Bayu Hardiono Billy Ramadha Chandra, Fika Delly Marda T Deviantara, Marissa Diah Natalisa, Diah Dian Eka Dina Nurhikmawaty Dwi Astuti Dwi Rahmadanti Dwithia Chan Yo Putri Egbunike Chinedu Eko Prayitno, Eko Ema Yuliani Endi Djoyo Negoro W Fahrur Rozi Farakhan Zaki, Putra Febrian Febrian Ferdinan Ferdinan Fida Muthia Fitriandi, Tan FRISKA DWI ELFINA Fuadah, Lukluk Fuadah, Luluk Gayuh Raditya Perdana GITA LYANI PRATIWI Gunawan, Rais Hadjri, Muhammad Ichsan Hafiz Hafiz Hartas, M. Arief Nur Wibowo Hendra Hadiwijaya heni suryaningsih Husni Thamrin, Kemas Muhammad Ichsan Hadjri, Muhammad ihzamahendra, Ihzamahendra Imas Permatasari Inten Meutia ISNURHADI . Isnurhadi . Isnurhadi h Isnurhadi Isnurhadi Isnurhadi Isnurhadi Isnurhadi Isnurhadi Iyakrus Jovialco Sasongko Kadir, Syahruddin Karimudin, Yos Kartika Sari, Indah Kemas M. Husni Thamrin Khotimah, Maufiroh Titik Kristin, Julie Kuncahyo, Heru Lency Puspa Sari Lesi Hertati Lesi Hertati Lisan, Rio Juni Luana, Mona M Gilang Ramadhan M. Yusuf Malinda, Novirianti Malinda, Shelfi Marzuki Marzuki Mohamad Adam Mohamad Adam Mohamad Adam mohammad adam, mohammad Mu'izzuddin Mu'izzuddin Muchsin Saggaf Shihab Muchsin Saggaff Shihab Muhammad Arief Algiffary, Muhammad Arief Muhammad Hatta Muhammad Husni Thamrin, Kemas Muhammad Ichsan Hadjri Muhammad Kemas Husni Thamrin Muhammad Yusuf Muizzuddin Muizzuddin, Muizzuddin Mukhtaruddin Mukhtaruddin Nabila Salsabella Ningsih, Hana Lestari Nova, Selvia Mely Novita Sari Okoroji Nma Okechukwu Okoye Nonso Oktaria, Pesta Oktariadi, Satria Otniel Safkaur Palupi, Kartika Panca Putra Kusuma, Riky Parama Santati Pradhana, Nugraha Adhi Pramana, Tika Purwanto . Putra, Levi Kusuma Putra, M Fitriansyah Eka Qowiyyul Adib, Hanaf RAFIQOH . Rafsanjani, Muhammad Rahmadi, Muhammad Rahman, Beno Ramzani, Aan Sa'adah Yuliana Saggaf, Muchsin Saggaff Shihab, Muchsin saleh, rinaldy Salimah, Raudhatu SAMADI W BAKAR Saputra, Mohammad Reza Sari, Diah Maya Sari, Endriana Luckita Sari, Nyimas Nurmelita Satria, Berry Setiady, Hendy Shihab, Muchsin Saggaf Sihab, Muchsin Saggaff Sindyania, Sindyania Sulastri Sulastri Sulastri Sulastri Sulastri Syunikitta, Mirwanti Taufik . Thamrin, Kemas Muhammad Husni Thamrin, Kms. M Husni Virgin Vinenzia Wijaya, Nurshanti WK, Wita Farla Wusqo, Urwatul Yos Kamarudin Yuandita, R. A. Firy Yulia Hamdaini Putri YULIA SAFTIANA, YULIA Yuliani . Yuliani Yuliani Yunita Risma Rusmasari Yunita, Dessy Yusiresita Pajaria zakaria wahab Zakaria Wahab Zakaria Wahab Zakaria Wahab, Zakaria Zunaidah Zunaidah