Journal of Research and Publication Innovation
Vol 3 No 2 (2025): APRIL

PENGARUH DEBT TO EQUITY RATIO DAN TOTAL ASSETS TURNOVER TERHADAP NET PROFIT MARGIN PADA PT MAYORA INDAH Tbk PERIODE 2013-2023

Maulida Fatichatur Rizqiyah (Unknown)
Ferdina Watiningsih (Unknown)



Article Info

Publish Date
01 Apr 2025

Abstract

This research aims to determine whether there is a significant influence between Debt to Equity Ratio (DER) and Total Assets Turnover (TATO) on Net Profit Margin (NPM) at PT Mayora Indah Tbk for the 2013-2023 period, either partially or simultaneously. The method used in this research is a quantitative descriptive research method, using secondary data from the financial reports of PT Mayora Indah Tbk for the 2013-2023 period. Based on partial research results, the Debt to Equity Ratio (DER) does not have significant influence on the Net Profit Margin (NPM) at PT Mayora Indah Tbk. This can be proven from the results of the tcount value of -1.442 < ttable of 2.306 with a significant value of 0.187 where the value is 0.187 > 0.05. Partially Total Assets Turnover (TATO) has no significant  influence on Net Profit Margin (NPM) at PT Mayora Indah Tbk. This can be proven from the results of the tcount value of -2.130 < t table 2.306 with a significant value of 0.066 where the value is 0.066 > 0.05. Simultaneously, the Debt to Equity Ratio (DER) and Total Assets Turnover (TATO) have no significant influence on the Net Profit Margin (NPM) at PT Mayora Indah Tbk. This can be proven from the results of the Fcount value of 2.998 < Ftable value of 4,46 with a significant value of 0.107 where the value is 0.107 > 0.05. The R Square value was 28.6%, while 71.4% was accounted for by other variables not examined in this study

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Journal Info

Abbrev

JORAPI

Publisher

Subject

Computer Science & IT Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

Journal of Research and Publication Innovation is a multidisciplinary and scientific research journal that publishes research papers, review papers, case reports, case studies, book reviews, theses, dissertation works, etc. Published 4 times a year, every January, April, July and ...