Briliant: Jurnal Riset dan Konseptual
Vol 9 No 2 (2024): Volume 9 Nomor 2, Mei 2024

Pengaruh Rasio Keuangan Terhadap Perubahan Laba pada Perusahaan Tekstil dan Garmen yang terdaftar di BEI

Fitriasuri Fitriasuri (Universitas Bina Darma)
Safira Azzahra (Universitas Bina Darma)



Article Info

Publish Date
30 May 2024

Abstract

This research was taken from 2019 to 2022 which aims to examine the effect of financial ratios on changes in profits in textile and garment manufacturing companies listed on the IDX. Several types of ratios are used as dependent variables in the analysis of financial indicators such as Quick Ratio, Debt to Asset Ratio, and Debt to Asset Ratio. Independent variables include Inventory Turnover, Inventory to Sales Ratio, and Net Profit Margin. All businesses in the textile and apparel sector were included in the population of this study. In the study, 15 companies were taken through purposive sampling technique. The results of the analysis in this study also show that the independent variables do affect the dependent variable. The t test shows that Quick Ratio, Inventory to Sales, and Net Profit Margin all have a positive and statistically significant relationship with changes in profit. So, it can be concluded that Quick Ratio, Inventory to Sales and Net Profit Margin have a significant effect on changes in profit in manufacturing companies in the textile and garment industry subsector. These results prove that the inventory turnover ratio and the ratio of debt to assets have little impact on changes in profit.

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Journal Info

Abbrev

BRILIANT

Publisher

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Education

Description

BRILIANT : Jurnal Riset dan Konseptual published by Universitas Nahdlatul Ulama Blitar. Published four times a year in print and online. Journals are published every three months, in February, May, August and November. The article topics contained in this journal are the results of research and ...