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Taesal Ryadi
Universitas Udayana
Decision Sciences, Operations Research & Management

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PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA INDUSTRI CONSUMER GOODS DI BURSA EFEK INDONESIA Taesal Ryadi; Nyoman Abundanti
E-Jurnal Manajemen Vol 12 No 8 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2023.v12.i08.p06

Abstract

Pertumbuhan laba merupakan persentase kenaikan laba yang diperoleh perusahaan. Penelitian bertujuan untuk menguji dan mengetahui pengaruh rasio keuangan terhadap pertumbuhan laba pada industri Consumer Goods di Bursa Efek Indonesia periode 2018 – 2022. Sampel yang digunakan sebanyak 11 perusahaan di industri Consumer Goods pada subsektor makanan dan minuman. Rasio keuangan diproksikan oleh Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), dan Total Asset Turnover (TAT). Pengujian dilakukan dengan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa Current Ratio (CR) berpengaruh negatif signifikan terhadap pertumbuhan laba dan Return on Asset (ROA) berpengaruh positif signifikan terhadap pertumbuhan laba. Debt to Equity Ratio (DER) dan Total Asset Turnover (TAT) tidak memiliki pengaruh terhadap pertumbuhan laba. Hasil penelitian memberikan implikasi bahwasanya rasio likuiditas dan rasio profitabilitas dapat menjadi determinan prediktor pertumbuhan laba dan dapat menjadi acuan bagi investor untuk mengambil keputusan investasi, serta dapat menjadi acuan perusahaan untuk meningkatkan laba. Profit growth is the level of increase in profits earned by the company. This study aims to test and determine the effect of financial ratios on profit growth in the Consumer Goods industry on the Indonesia Stock Exchange for 2018 – 2022. The samples used were 11 companies in the Consumer Goods industry. The financial ratios are proxied by the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TAT). Testing is done by multiple linear regression analysis. The results showed that Current Ratio (CR) had a significant negative effect on profit growth and Return on Assets (ROA) had a significant positive effect on profit growth. Debt to Equity Ratio (DER) and Total Asset Turnover (TAT) have no effect on profit growth. This result implies that the liquidity ratio and profitability ratio can be a determinant predictor of profit growth and can be a reference for investors to make investment decisions, and can be a reference for companies to increase profits.
Co-Authors Nyoman Abundanti