Jurnal Paradigma Akuntansi
Vol. 8 No. 3 (2026): Juli 2026

ANALISIS RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PERUSAHAAN SEKTOR KONSUMEN PRIMER DI BEI

Christopher Radithya Noegroho (Unknown)
Widyasari (Unknown)
Suryani (Unknown)



Article Info

Publish Date
22 Sep 2026

Abstract

This study analyzes the effect of the current ratio, debt-to-equity ratio, total asset turnover, and net profit margin on profit growth. The research data are the annual reports of primary consumer sector companies listed on the IDX during the period 2021-2024. The sampling method used purposive sampling, obtaining 100 research data. Data is processed with SPSS 27. The research method is a quantitative causal analysis with multiple linear regression analysis. The results show only net profit margin variable that has a significant and positive effect on profit growth. This study supports the Signaling theory that the ability of primary consumer sector companies to manage net profit margins is a key positive signal useful for external parties in predicting profit growth as a basis for investment decision-making.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...