Business Management
Vol. 5 No. 2 (2026): Business Management Mei

The Effect of Net Profit Margin (NPM) and Current Ratio (CR) on Profit Growth

Megawati Megawati (Universitas Langlangbuana)
Ayke Nuraliaty (Universitas Langlangbuana)
Indri Utami (Universitas Langlangbuana)

Article Info

Publish Date
02 Jun 2026

Abstract

This study aims to examine the effect of Net Profit Margin (NPM) and Current Ratio (CR) on profit growth in retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This research employs a quantitative approach. The sampling technique used in this study is purposive sampling, resulting in 13 companies that meet the specified criteria. The analytical method applied in this research is panel data regression analysis using EViews 12 software. The results indicate that partially, Net Profit Margin (NPM) has a positive and significant effect on profit growth, while Current Ratio (CR) has a negative and significant effect on profit growth.

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Journal Info
Business Management
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Abbrev

Bisnis

Publisher

Lembaga Penelitian dan Pendidikan Mandala

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Manajemen Bisnis diterbitkan oleh Lembaga Penelitian dan Pendidikan (LPP) Mandala. Artikel berupa tulisan yang diterbitkan versi cetak dan online secara berkala pada bulan Februari dan Agustus di bidang Ilmu Manajemen dan Bisnis. Penerbitan ini memuat tulisan bersifat ilmiah dalam bentuk ...