PENGARUH CURRENT RATIO (CR), TOTAL ASSET TURNOVER (TATO) DAN RETRUN ON EQUITY (ROE) TERHADAP PERTUMBUHAN LABA PADA PERUSAAHAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2025

N, NABILA (2026) PENGARUH CURRENT RATIO (CR), TOTAL ASSET TURNOVER (TATO) DAN RETRUN ON EQUITY (ROE) TERHADAP PERTUMBUHAN LABA PADA PERUSAAHAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2025. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK NABILA. “Pengaruh Current Ratio (CR), Total Asset Turnover (TATO), dan Return On Equity (ROE) terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2022–2025”. (Di bawah bimbingan Mariyam Zanariah, S.E., M.M. dan Venny Mayasari, S.E., M.M.) Penelitian ini dilakukan untuk menganalisis pengaruh Current Ratio (CR), Total Asset Turnover (TATO), dan Return On Equity (ROE) terhadap pertumbuhan laba pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2025. Pertumbuhan laba merupakan salah satu indikator yang dapat digunakan untuk menilai kemampuan perusahaan dalam meningkatkan kinerja keuangan dari waktu ke waktu. Oleh karena itu, diperlukan analisis terhadap faktor-faktor keuangan yang berpotensi memengaruhi pertumbuhan laba perusahaan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi yang di miliki sebanyak 22 perusahan .Teknik penentuan sampel menggunakan metode purposive sampling, sehingga diperoleh 11 perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan dengan menggunakan regresi linear berganda yang diolah melalui program SPSS. Hasil penelitian dimana di peroleh persamaan Y=-2,617+0,148X1+0,767 X2+12,193X3 .menunjukkan bahwa secara simultan Current Ratio (CR), Total Asset Turnover (TATO), dan Return On Equity (ROE) memiliki pengaruh yang signifikan terhadap pertumbuhan laba. Secara parsial, masing-masing variabel Current Ratio (CR), Total Asset Turnover (TATO), dan Return On Equity (ROE) juga terbukti berpengaruh signifikan terhadap pertumbuhan laba. Selain itu, hasil uji koefisien determinasi menunjukkan nilai R² sebesar 0,603 yang berarti bahwa 60,3% variasi pertumbuhan laba dapat dijelaskan oleh ketiga variabel independen tersebut, sedangkan 39,7% sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Current Ratio (CR), Total Asset Turnover (TATO), Return On Equity (ROE), Pertumbuhan Laba. ABSTRACT NABILA. The Effect of Current Ratio (CR), Total Asset Turnover (TATO), and Return on Equity (ROE) on Profit Growth in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022–2025. (Supervised by Mariyam Zanariah, S.E., M.M. and Venny Mayasari, S.E., M.M.) This study aims to analyze the effect of the Current Ratio (CR), Total Asset Turnover (TATO), and Return on Equity (ROE) on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Profit growth is one of the indicators used to assess a company's ability to improve its financial performance over time. Therefore, it is necessary to examine the financial factors that may influence a company's profit growth. This research employed a quantitative method with an associative approach. The data used were secondary data obtained from the annual financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The population consisted of 22 companies. The sample was selected using the purposive sampling method, resulting in 11 companies that met the research criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results of the study produced the regression equation Y = -2.617 + 0.148X₁ + 0.767X₂ + 12.193X₃. The findings indicate that, simultaneously, the Current Ratio (CR), Total Asset Turnover (TATO), and Return on Equity (ROE) have a significant effect on profit growth. Partially, each variable—Current Ratio (CR), Total Asset Turnover (TATO), and Return on Equity (ROE)—also has a significant effect on profit growth. Furthermore, the coefficient of determination (R²) is 0.603, indicating that 60.3% of the variation in profit growth can be explained by the three independent variables, while the remaining 39.7% is influenced by other factors not examined in this study. Keywords: Current Ratio (CR), Total Asset Turnover (TATO), Return on Equity (ROE), Profit Growth.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Manajemen
Depositing User:	Ny N NABILA
Date Deposited:	03 Aug 2026 02:24
Last Modified:	06 Aug 2026 02:57
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11201

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