Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi

Pengaruh Debt To Equity Ratio (DER), Net Profit Margin (NPM), Terhadap Pertumbuhan Laba pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2021-2025

Zahra Haura Salsabila (Universitas Bina Sarana Informatika)



Article Info

Publish Date
12 Sep 2026

Abstract

The food and beverage industry is one of the sectors that makes a significant contribution to the Indonesian economy and continues to grow every year. This study aims to analyze the influence of the Debt-to-Equity Ratio (DER) and Net Profit Margin (NPM) on profit growth in food and beverage companies listed on the Indonesia Stock Exchange for the period 2021–2025. The research method used is a quantitative method with an associative approach. The research population consists of food and beverage companies listed on the Indonesia Stock Exchange, with a sampling technique using purposive sampling, resulting in 11 companies with a total of 55 data observations. The data analysis technique used was multiple linear regression with the aid of IBM SPSS Statistics software, which included classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results of the study indicate that, individually, the Debt-to-Equity Ratio (DER) and Net Profit Margin (NPM) have a positive but insignificant effect on Profit Growth. However, simultaneously, the Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have a significant effect on Profit Growth. The coefficient of determination value of 11.2% indicates that the variation in Profit Growth can be explained by DER and NPM, while the remainder is influenced by other factors outside the scope of this study.

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Journal Info

Abbrev

jimat

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek ...