JURNAL LENTERA BISNIS
Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026

PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, PERTUMBUHAN PENJUALAN, DAN PERPUTARAN ASET TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024

Indah Leony Panjaitan (PUI Finance, Universitas Prima Indonesia)
Bella Ariboho Sihaloho (PUI Finance, Universitas Prima Indonesia)
Arie Pratania Putri (PUI Finance, Universitas Prima Indonesia)
Rahima Br Purba (Universitas Pembangunan Panca Budi)



Article Info

Publish Date
26 May 2026

Abstract

This study aims to analyze and examine the effect of company size, capital structure, sales growth, and asset turnover on net profit margin in technology sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population studied included all 46 technology sector companies listed on the IDX. The sampling technique used was purposive sampling, resulting in 15 companies as samples. The data analysis method used was multiple linear regression analysis. The results showed that capital structure and asset turnover partially influenced net profit margin. Meanwhile, company size and sales growth did not. The results showed that company size, capital structure, sales growth, and asset turnover simultaneously influenced net profit margin. The coefficient of determination analysis showed that the combination of company size, capital structure, sales growth, and asset turnover explained 20.4% of the variation in net profit margin, while the remaining 79.6% was influenced by other variables.

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Journal Info

Abbrev

jrlab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...