Pengaruh Net Profit Margin, Long Term Debt To Equity Ratio,Debt To Equity Ratio, Total Asset Turn Over Ratio Terhadap Return On Asset Pada PT. Nippon Indosari Corpindo Tbk

Amalia Nuroktofiana; Alwi Bima; Nurul Huda

doi:10.30640/trending.v1i4.1684

Authors

Amalia Nuroktofiana Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
Alwi Bima Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
Nurul Huda Sekolah Tinggi Ilmu Ekonomi (STIE) Bima

DOI:

https://doi.org/10.30640/trending.v1i4.1684

Keywords:

Net Profit Margin, Long Term Debt To Equity Ratio, Debt To Equity Ratio, Total Asset Turn Over Ratio, Return On Asset

Abstract

The purpose of this research is to determine the effect of Net Profit Margin, Long Term Debt To Equity Ratio, Debt To Equity Ratio, Total Asset Turn Over Ratio on Return On Assets at PT. Nippon Indosari Corpindo Tbk. Associative type of research. The data analysis techniques used are the classical assumption test, multiple linear regression analysis, multiple coefficient test, coefficient of determination test, hypothesis test. using the help of SPSS Version 26. The population is PT financial report data. Nippon Indosari Corporindo. The sample used was purposive sampling by taking certain samples with data available for the last 10 years, namely from 2012-2021. Based on the results of research and analysis, it shows that Net Profit Margin, Debt To Equity Ratio, Total Asset Turn Over have a partially negative effect on Return On Assets at PT. Nippon Indosari Corporindo Tbk, while the Long Term Debt to Equity Ratio has a partial effect on PT's return on assets. Nippon Indosari Corpindo Tbk, Net Progit Margin, Long Term To Equity Ratio, Debt To Equity Ratio, Total Asset Turn Over have a significant effect on Return On Assets at PT. Nippon Indosari Corporindo Tbk

References

Anggraini, M., & Handarani, S. (2017). Analisis Rasio Solvabilitas untuk Mengukur Kinerja Keuangan Perusahaan Migas yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi Dan Manajemen, 6(2), 111–116.

Ardhefani, H., Pakpahan, R., & Djuwarsa, T. (2021). Pengaruh CR dan DER terhadap ROA pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga. Indonesian Journal of Economics and Management, 1(2), 341–351. https://doi.org/10.35313/ijem.v1i2.2502

Azizah, F. N., & Rusdianto, R. Y. (2023). Analisis Komparasi Kinerja Keuangan Sektor Farmasi Dan Otomotif Sebelum Dan Selama Pandemi Covid-19. Jurnal Akuntansi Bisnis, 16(2), 187. https://doi.org/10.30813/jab.v16i2.4502

Br Tarigan, N. P. S., Chintya, F., Elisabeth, G., & Herosian, M. Y. (2021). Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap ROA Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019. Journal of Economic, Bussines and Accounting (COSTING), 5(1), 300–306. https://doi.org/10.31539/costing.v5i1.2380

Daengs, G. S. A., Istanti, E., Negoro, R. M. B. K., & Sanusi, R. (2020). The Aftermath of Management Action on Competitive Advantage Through Proccess Attributes at Food and Beverage Industries Export Import in Perak Harbor of Surabaya. International Journal Of Criminology and Sociologi, 9, 1418–1425

Dewi, M. (2017). Penggunaan Analisis Rasio Likuiditas dan Solvabilitas untuk Mengukur KinerjaKeuangan di PT.Aneka Tambang Tbk. Penelitian Ekonomi Akuntansi, 1(2), 102–112. https://ejurnalunsam.id/index.php/jensi/issue/view/46

Enny Istanti1), Bramastyo Kusumo2), I. N. (2020). IMPLEMENTASI HARGA, KUALITAS PELAYANAN DAN PEMBELIAN BERULANG PADA PENJUALAN PRODUK GAMIS AFIFATHIN. Ekonomika 45, 8(1), 1–10

Iwa Soemantri, Asep et al. 2020. Entrepreneurship Orientation Strategy, Market

Orientation And Its Effect On Business Performance In MSMEs. Jurnal EKSPEKTRA

Unitomo Vol. IV No. 1, Hal. 1-10.

Jenni, J., Yeni, L., Merissa, M., Wanny, T., Erlin, E., & Nasution, I. A. (2019). Pengaruh TATO, DER dan Current Ratio terhadap ROA pda Perusahaan Property dan Real Estate. Owner, 3(2), 139. https://doi.org/10.33395/owner.v3i2.127

Khassanah, F. N. (2021). Pengaruh Total Assets Turnover Dan Current Ratio Terhadap Return on Assets Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019. JIMA Jurnal Ilmiah Mahasiswa Akuntansi, 1(2), 106–122.

Laela, R. H., & Hendratno. (2019). Pengaruh Current Ratio, Debt to Equity Ratio dan Total Asset Turnover Terhadap Return On Asset. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 3(1), 120–131.

Lisnawati, W., & Amirullah, M. (2022). Pengaruh Capital Adequacy Ratio (Car) Dan Net Profit Margin (Npm) Terhadap Return on Assets Pt. Bank Bri Syariah Tbk Periode 2015 – 2019. Jurnal Ekonomi Rabbani, 2(1), 169–179. https://doi.org/10.53566/jer.v2i1.9

Murhpy, C. B. (2019). Net Profit Margin. Fitriyani, Heny Afrilia, 4(2), 94–106. https://www.investopedia.com/terms/n/net_margin.asp

Noordiatmoko, D., Tinggi, S., & Tribuana, I. E. (2020). Analisis Rasio Profitabilitas Sebagai Alat Ukur Untuk Menilai Kinerja Keuangan Pada Pt Mayora Indah Tbk, Periode 2014-2018. Jurnal Parameter, 5(4), 38–51.

Pranata, D., Hidayat, R., & Nuzula, F. (2014). Pengaruh Total Asset Turnover, Non Performing Loan, Dan Net Profit Margin Terhadap Return on Asset Studi Pada Bank. Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 11(1), 82321.

Sari, A. K., & Nurhawaeny, E. (2019). Pengaruh Current Ratio, Debt To Equity Ratio, Dan Total Asset Turnover Terhadap Return on Asset Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Idx Lq45. Jurnal Proaksi, 6(1), 21–34. https://doi.org/10.32534/jpk.v6i1.843

Satria, R. (2022). Pengaruh Current Ratio (Cr) Dan Debt To Equity Ratio (Der) Terhadap Return on Asset (Roa) Pada Pt Mayora Indah Tbk Periode 2009 – 2020. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 5(2), 440–447. https://doi.org/10.37481/sjr.v5i2.479

Sopyan, S., & Perkasa, D. H. (2019). Pengaruh Debt To Equity Ratio, Return on Asset Dan Price Earning Ratio Terhadap Harga Saham Pada Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016. Jurnal Ilmu Manajemen Terapan, 1(2), 97–107. https://doi.org/10.31933/jimt.v1i2.51

Surbakti, S. A. B., & Malau, Y. N. (2020). Pengaruh Current Ratio , Net Profit Margin Dan Debt. JIMEA : Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 4(3), 981–997.