J-MAS (Jurnal Manajemen dan Sains)
Vol 6, No 2 (2021): Oktober

Pengaruh Debt To Equity Ratio dan Current Ratio Terhadap Net Profit Margin pada Koperasi Jasa Sawit Sejahtera Desa Titian Resak Kecamatan Seberida Kabupaten Indragiri Hulu

Aris Triyono (Sekolah Tinggi Ilmu Ekonomi Indragiri (STIE-I) Rengat)
Suwaji Suwaji (Unknown)
Anisyah Anisyah (Unknown)
Novriyani Novriyani (Unknown)



Article Info

Publish Date
27 Oct 2021

Abstract

Financial Ratio Analysis is an analytical tool used to assess the company's financial performance. One of the profitability ratio analysis is Net Profit Margin. To find out the level of success or failure of the Net Profit margin, it is necessary to calculate the ratio analysis, such as the Debt to Equity Ratio and the Current Ratio. The research locations used as research objects are In The Koperasi Jasa Sawit Sejahtera Desa Titian Resak Kecamatan Seberida Kabupaten Indragiri Hulu. The purpose of the study was to determine the effect of the Debt to Equity Ratio and Current Ratio simultaneously on the Net Profit Margin at Koperasi Jasa Sawit Sejahtera Desa Titian Resak Kecamatan Seberida Kabupaten Indragiri Hulu. To find out the Partial Effect of Debt to Equity Ratio on Net Profit Margin in the Koperasi Jasa Sawit Sejahtera Desa Titian Resak Kecamatan Seberida Kabupaten Indragiri Hulu. To find out the partial effect of the Current Ratio on the Net Profit Margin in the Koperasi Jasa Sawit Sejahtera Desa Titian Resak Kecamatan Seberida Kabupaten Indragiri Hulu. The research method used is, Quantitative Method. The data used is secondary data. Data collection techniques used are literature study methods, documentation studies and interviews. The data analysis method used is quantitative method, namely normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression analysis, correlation coefficient and determination, f test and t test. Based on the results of the Hypothesis Testing research and discussion, it was obtained that Debt to Equity Ratio and Current Ratio simultaneously had a positive and significant effect on Net Profit Margin. The results of the Hypothesis Testing Debt to Equity Ratio partially have a positive and significant effect on Net Profit Margin. Hypothesis Test Results Current Ratio partially has no positive and significant effect on Net Profit Margin.

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Journal Info

Abbrev

jmas

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

J-MAS (Jurnal Manajamen dan Sains) diterbitkan oleh Program Magister Manajemen Universitas Batanghari, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen. J-MAS (Jurnal Manajamen dan Sains) terbit sebanyak dua kali dalam setahun yaitu pada bulan April dan Oktober. Jurnal ini mempublikasikan artikel ...