Pengaruh rasio keuangan terhadap pertumbuhan laba

Authors

  • Ratna Styawardani Universitas Merdeka Malang
  • Gaguk Apriyanto Universitas Merdeka Malang
  • Norman Duma Sitinjak Universitas Merdeka Malang

DOI:

https://doi.org/10.26905/j.bijak.v7i2.15676

Keywords:

DER, NPM, Profit Growth, ROA, ROE, TATO

Abstract

The purpose of this study is to examine how financial ratios affect profit growth for companies in the energy and basic material sectors listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Secondary data was processed with the help of SPSS version 23, using multiple linear regression analysis techniques. The variables examined in this study are Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). According to the results, profit growth is significantly influenced by DER, TATO, ROA, ROE, and NPM simultaneously. NPM, TATO, ROA, and ROE all have a significant impact on profit growth, but DER has no visible impact. According to this study, NPM and profit growth are negatively correlated, which may be due to the high operating costs of the industry and fluctuating commodity prices. These results provide information to management and investors to help them make strategic choices that will increase the company's profits.

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Published

2025-08-04

How to Cite

Styawardani, R., Apriyanto, G., & Duma Sitinjak, N. (2025). Pengaruh rasio keuangan terhadap pertumbuhan laba. Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 7(2), 89–98. https://doi.org/10.26905/j.bijak.v7i2.15676

Issue

Vol. 7 No. 2 (2025): Agustus 2025

Section

Articles

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Copyright (c) 2025 Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)

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