Influence Debt To Equity Ratio and Current Ratio On Profit Growth Of Building Construction Companies Listed On The Indonesian Stock Exchange In 2020

Jurnal Ilmiah Manajemen Kesatuan Pub Date : 2024-05-05 DOI:10.37641/jimkes.v12i3.2452

Ichwan Rahmanu Widjaja, Feni Marnilin, Rahmat Irawan

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Abstract

The main motive of investors in investing capital into one or several companies is to obtain profits (profit/return). Investors can find out whether the company is able to provide the expected benefits or returns by measuring management performance within the company. When investing, investors can measure financial performance through the profits generated by the company. Profit is the company's main source to maintain its survival. Profit growth is a change in the percentage increase in profits obtained by the company. In this research, the leverage ratios used are the Debt-to-Equity Ratio (DER) and Current Ratio (CR) on Profit Growth. The sample used in this research used a purposive sampling method, namely the annual financial reports of Building Construction Companies on the BEI in 2020 as many as 12 companies. The results of this research show that the Partial Debt to Equity Ratio (DER) has a negative and significant effect on Profit Growth, while the Current Ratio (CR) has a negative and insignificant effect on Profit Growth. Keywords : Debt to Equity Ratio (THE),Current Ratio (CR), Profit Growth

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债务权益比和流动比率对 2020 年印尼证券交易所上市建筑施工公司利润增长的影响

投资者向一家或多家公司投资的主要动机是获取利润（利润/回报）。投资者可以通过衡量公司内部的管理绩效来了解公司是否能够提供预期的收益或回报。在投资时，投资者可以通过公司产生的利润来衡量财务业绩。利润是公司维持生存的主要来源。利润增长是指公司获得的利润增长百分比的变化。本研究中使用的杠杆比率是债务权益比率（DER）和利润增长的流动比率（CR）。本研究使用的样本采用了目的性抽样方法，即 2020 年北京工业大学建筑施工企业的年度财务报告，多达 12 家公司。研究结果表明，部分资产负债率（DER）对利润增长的影响为负且显著，而流动比率（CR）对利润增长的影响为负且不显著。关键词：债务权益比（THE）、流动比率（CR）、利润增长

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Jurnal Ilmiah Manajemen Kesatuan

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