Jurnal Transformasi Bisnis Digital
Vol. 3 No. 5 (2026): September : Jurnal Transformasi Bisnis Digital (JUTRABIDI)

Pengaruh Profitabilitas terhadap Kinerja Keuangan pada Warkop Limasatu

Nur Asikin (Sekolah Tinggi Ilmu Ekonomi Makassar Maju)
Sultan Sultan (Sekolah Tinggi Ilmu Ekonomi Makassar Maju)
Adi Adi (Sekolah Tinggi Ilmu Ekonomi Makassar Maju)



Article Info

Publish Date
23 Sep 2026

Abstract

Financial performance serves as a fundamental benchmark for evaluating how effectively a firm utilizes its available resources to create earnings. This research investigates the influence of financial ratios specifically Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA) on the financial health of Warkop 51. Employing a quantitative methodology, the study applies multiple linear regression on financial report data spanning from 2022 to 2024, processed via SPSS software. Data were gathered through documentation and systematic literature review.The empirical findings reveal that, on an individual basis, GPM and ROE demonstrate a positive yet statistically insignificant impact on financial performance as measured by the Current Ratio. Conversely, both NPM and ROA exert a statistically significant positive effect on the enterprise's financial standing. On a collective basis, GPM, NPM, ROE, and ROA simultaneously demonstrate a significant joint effect on overall performance. Among the analyzed variables, Net Profit Margin (NPM) emerges as the primary driver, exhibiting the most dominant influence compared to the other metrics.

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Journal Info

Abbrev

JUTRABIDI

Publisher

Subject

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

Description

Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasi, Manajemen Rantai Pasokan, Tata Kelola Perusahaan, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...