PENGARUH CURRENT RATIO, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 – 2022

Revaldo, Edo (2024) PENGARUH CURRENT RATIO, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 – 2022. S-1 thesis, 021008-Universitas Tridinanti Palembang.

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Abstract

ABSTRAK Edo Revaldo, Pengaruh Current Ratio, Net Profit Margin dan Debt to Equity Ratio Terhadap Perubahan Laba Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 (Dibawah bimbingan Ibu Mariyam Zanariah S.E.,M.M dan Ibu Venny Mayasari S.E., M.M) Penelitian ini menganalisis dampak Current Ratio, Net Profit Margin, dan Debt to Equity Ratio terhadap perubahan laba pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI). Data yag digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi. Data keuangan tahunan dari sejumlah perusahaan diambil untuk beberapa tahun terakhir yaitu tahun 2020-2022 dan dianalisis menggunakan metode regresi linear berganda dan uji hipotesis (Uji F dan uji t). Hasil penelitian menunjukkan bahwa Current Ratio dan Net Profit Margin memiliki hubungan positif yang signifikan terhadap perubahan laba karena dengan nilai signifikan F (0,00018 < 0.05), secara parsial (uji t) bahwa variabel current ratio berpengaruh positif dan signifikan terhadap perubahan laba dengan nilai (0,001 < 0,05), dan net profit margin berpengaruh positif dan sigifikan terhadap perubahan laba dengan nilai (0,000048 < 0,05) menunjukkan kemampuan perusahaan dalam mengelola likuiditas dan efisiensi operasional berkontribusi pada kinerja laba. Sebaliknya, Debt to Equity Ratio menunjukkan hubungan negatif dan tidak signifikan signifikan dengan nilai (0,333 > 0,05), menandakan bahwa tingkat utang perusahaan dapat mempengaruhi perubahan laba. Implikasi temuan ini dapat membantu manajer keuangan dan investor untuk membuat keputusan yang lebih informasional dalam mengelola risiko dan meningkatkan kinerja keuangan perusahaan di pasar modal Indonesia. Hasil variabel tersebut berdasarkan nilai uji koefisien determinasi berpengaruh terhadap perubahan laba sebesar 38,6% dimana sisanya dipengaruhi oleh variabel lain yang tidak disebutkan dalam penelitian ini. Kata kunci : current ratio, net profit margin, debt to equity ratio dan perubahan laba. ABSTRACT Edo Revaldo, The Influence of Current Ratio, Net Profit Margin and Debt to Equity Ratio on Profit Changes in Technology Sector Companies Listed on the Indonesian Stock Exchange for the 2020-2022 Period (Under the guidance of Mrs. Mariyam Zanariah S.E., M.M and Mrs. Venny Mayasari S.E., M.M) This research analyzes the impact of the Current Ratio, Net Profit Margin, and Debt to Equity Ratio on changes in profits in technology sector companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data. The data collection method used in this research is the documentation method. Annual financial data from a number of companies was taken for the last few years, namely 2020-2022 and analyzed using multiple linear regression methods and hypothesis testing (F test and t test). The results of the research show that the Current Ratio and Net Profit Margin have a significant positive relationship to changes in profit because with a significant value of F (0.00018 < 0.05), partially (t test) the current ratio variable has a positive and significant effect on changes in profit with a value of (0.001 < 0.05), and net profit margin has a positive and significant effect on changes in profit with a value of (0.000048 < 0.05) indicating the company's ability to manage liquidity and operational efficiency contribute to profit performance. On the other hand, the Debt to Equity Ratio shows a negative and insignificant relationship with the value (0.333 > 0.05), indicating that the company's debt level can influence changes in profits. The implications of these findings can help financial managers and investors to make more informed decisions in managing risks and improving company financial performance in the Indonesian capital market. The results of these variables are based on the coefficient of determination test value which influences changes in profit by 38,6%, where the remainder is influenced by other variables not mentioned in this research. Key words: current ratio, net profit margin, debt to equity ratio and changes in profit.

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Manajemen
Depositing User: Tn Edo Revaldo
Date Deposited: 03 Apr 2024 05:33
Last Modified: 03 Apr 2024 05:33
URI: http://repository.univ-tridinanti.ac.id/id/eprint/8256

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