Pengaruh Debt To Equity Ratio (DER), Current Ratio (CR), dan Sales Growth terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Alat Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025

Sofiyani Ratna Wulan (Universitas Cipasung Tasikmalaya)
Heidi Siddiqa (Universitas Cipasung Tasikmalaya)

JAE (Jurnal Akuntansi dan Ekonomi)
Vol 11 No 2 (2026): JAE (Jurnal Akuntansi dan Ekonomi)

This study aims to investigate the relationship between profit growth and the Debt to Equity Ratio (DER), Current Ratio (CR), and Sales Growth. This study uses a quantitative method utilizing panel data from the financial statements of companies in the medical device subsector listed on the Indonesia Stock Exchange between 2022 and 2025. Purposive sampling was employed in this study, yielding a sample of 16 businesses. Panel data regression analysis was performed using the EViews 13 programme. The findings demonstrate that Profit Growth is not considerably impacted by the Debt to Equity Ratio (DER) or the Current Ratio (CR). Meanwhile, Profit Growth is significantly impacted by Sales Growth.