ILTIZAM Journal of Sharia Economic Research
Vol. 9 No. 2 (2025): Iltizam Journal of Shariah Economics Research

Pengaruh TAT0, Firm Size, ROE dan NPM Terhadap Pertumbuhan Laba Pada Sektor Industri 2020–2024

Berliani Putri, Nabila (Unknown)
Maya Hapsari, Ira (Unknown)
Waskito, Jaka (Unknown)



Article Info

Publish Date
13 Dec 2025

Abstract

This study aims to examine the effect of Total Assets Turnover (TATO), Firm Size, Return On Equity (ROE), and Net Profit Margin (NPM) on Profit Growth in industrial sector companies on the Indonesia Stock Exchange (IDX) for the period 2020-2024. Using secondary data from annual financial reports with a sample off 100 observations from 67 companies after purposive sampling. The analysis methods includes descriptive statistics, classical assumption tests, and multiple linear regression through SPSS 27. Where the results of the study show that ROE has a significant positive effect on profit growth, while TATO, Firm Size, and NPM are not significant, although all four variables simultaneously have a significant impact. These findings indicate ROE as a key factor in increasing profitability that emphasizes the importance of equity management, while asset efficiency TATO and NPM have a smaller effect, thus providing practical implications for management and investors that optimizing shareholder equity has a greater impact than focusing on operational efficiency or margin expansion, while contributing to the corporate finance literature by identifying determinants of financial performance specific to industries in emerging markets.

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Journal Info

Abbrev

iltizam

Publisher

Subject

Economics, Econometrics & Finance

Description

Iltizam Journal of Shariah Economic Research E-ISSN:2598-2540 P-ISSN:2598-2222 is the journal that publishing the research result in the area of sharia economic, namely sharia banking and financing, micro and macro economy, and the issues of regional development that studied by sharia economic ...