Jurnal Ilmiah Ekonomi dan Manajemen
Vol. 4 No. 2 (2026): Februari

Pengaruh Ukuran Perusahaan, Net Profit Margin Dan Debt To Equity Ratio Terhadap Pertumbuhan Laba PT Bukit Asam Tbk Periode 2015-2024

Mazida Hapsari (Unknown)
Lina Nofiana (Unknown)



Article Info

Publish Date
10 Feb 2026

Abstract

. This study aims to determine and analyze the extent of the influence of Firm Size, Net Profit Margin, and Debt to Equity Ratio on Profit Growth at PT Bukit Asam Tbk for the 2015–2024 period, both partially and simultaneously. The research method used is quantitative, employing financial statement data. The analytical methods applied include descriptive tests, classical assumption tests, linear regression analysis, hypothesis testing, and coefficient determination. The combination of these factors provides a strong overall impact on Profit Growth. The coefficient of determination test shows a value of 0.531 or 53.1%, indicating that Firm Size, Net Profit Margin, and Debt to Equity Ratio collectively influence Profit Growth by 53.1%, while the remaining 46.9% is influenced by other variables not included in this study. The results show that Firm Size has no significant partial effect (t-count -0.113 > t-table 2.447 with a significance value of (0.914 > 0.05). The test results for Net Profit Margin indicate a significant positive effect (t-count 2.974 < t-table 2.447) with a significance value of (0.025 < 0.05). The test results for Debt to Equity Ratio show a significant negative effect (t-count -3.331 < t-table 2.447) with a significance value of (0.016 < 0.05). Simultaneously, Firm Size, Net Profit Margin, and Debt to Equity Ratio have a significant effect on Profit Growth (f-count 9.153 > f-table 4.757) with a significance value of (0.012 < 0.05).

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Journal Info

Abbrev

jiem

Publisher

Subject

Other

Description

JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...