财务比率对 2020-2022 年期间在印度尼西亚证券交易所上市的食品饮料子行业公司盈利增长的影响

Cinta Ruth Sipahutar, Manatap Berliana Lumban Gaol, D. Siboro
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引用次数: 0

摘要

本研究旨在确定财务比率对 2020-2022 年在印度尼西亚证券交易所上市的食品饮料子行业公司利润增长的影响。本研究的因变量为利润增长,自变量为资产回报率、净利润率、流动比率、资产负债率和总资产周转率。本研究的研究对象为 84 家公司,采用目的性抽样技术抽取了 30 家公司作为样本。本研究中使用的数据是来自公司财务报表和年度报告的二手数据。本研究采用的研究方法是定量研究,使用多元线性回归分析技术,并使用 SPSS 程序版本 25 进行数据处理。研究结果表明,国家绩效管理对利润增长有积极而显著的影响。ROA 和 CR 对利润增长有显著的负向影响。DAR 对利润增长的影响为负且不显著,而 TATO 对利润增长的影响为正且不显著。
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Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022
This study aims to determine the effect of financial ratios on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The dependent variable in this study is profit growth, the independent variables in this study are Return On Asset, Net Profit Margin, Current Ratio, Debt to Asset Ratio and Total Asset Turnover. The population in this study was 84 companies and the sample used was 30 companies with purposive sampling techniques. The data used in this study is secondary data sourced from the company's financial statements and annual reports. The research method used in this study is quantitative research with multiple linear regression analysis techniques and data processing using the SPSS program version 25. The results of this study show that NPM has a positive and significant effect on profit growth. ROA and CR have a negative and significant effect on profit growth. DAR has a negative and insignificant effect on profit growth, while TATO has a positive and insignificant effect on profit growth.
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