Determinan Pertumbuhan Laba berdasarkan Kinerja Keuangan
DOI:
https://doi.org/10.47065/arbitrase.v4i1.1103Keywords:
Current Ratio; Net Profit Margin; Total Asset Turnover; Debt to Equity Ratio; Debt to Asset Ratio; Return On Assets; Profit GrowthAbstract
The purpose of this study was to determine the effect of Current Ratio, Net Profit Margin, Total Asset Turnover, Debt to Equity Ratio, Debt to Asset Ratio, Return On Assets on Profit Growth at PT Cisadane Sawit Raya partially. This study uses a quantitative approach. The data analysis technique used in this study is the Kendall tau correlation technique. Based on the results of the study, it shows that there is an effect of the Current Ratio on profit growth at PT Cisadane Sawit Raya. These results are evidenced by the partial test results of Zcount 1.91 ?Ztable 0.9719. There is an effect of Total Asset Turnover on PT Cisadane Sawit Raya's profit growth. The partial test results of Zcount 1.33 ? Ztable 0.4082. There is an effect of Net Profit Margin on PT Cisadane Sawit Raya's profit growth. The partial test results of Zcount 1.33 ? Ztable 0.4082. There is no effect of Debt to Equity Ratio and Debt to Asset Ratio on PT Cisadane Sawit Raya's profit growth. The partial test results are Zcount -1.91 ? Ztable 0.0281 and the partial test results are Zcount -1.91 ? Ztable 0.0281.
Downloads
References
Aditya, M. S. (2019). Pengaruh Net Profit Margin Dan Total Asset Turnover Terhadap Pertumbuhan Laba Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2017.
Agustina, D. (2021). Pengaruh ROA, ROE dan NPM terhadap pertumbuhan Laba pada perbankan yang terdaftar di Bursa Efek Indonesia. Prodi Manajemen.
Arief, S., & Untung, E. (2016). Panduan Praktis Dasar Analisa Laporan Keuangan. Jakarta: Penerbit PT Grasindo.
Cahyaningrum, N. H. (2012). Analisis manfaat rasio keuangan dalam memprediksi pertumbuhan laba. Riset Akuntasi Indonesia, 2(1), 66–90.
Dianitha, K. A., Masitoh, E., & Siddi, P. (2020). Pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan makanan dan minuman di BEI. Jurnal Akuntansi: Transparansi Dan Akuntabilitas, 8(2), 127–136.
Estininghadi, S. (2018). Pengaruh Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Turn Over (TATO) Dan Net Profit Margin (NPM) Terhadap Pertumbuhan Laba Pada Perusahaan Property And Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017. SENMAKOMBIS: Seminar Nasional Mahasiswa Ekonomi Dan Bisnis Dewantara, 2(1), 82–91.
Febriana Puspasari, M., Suseno, Y. D., & Sriwidodo, U. (2017). Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset turnover, Net Profit Margin dan Ukuran Perusahaan terhadap Pertumbuhan Laba. Jurnal Manajemen Sumber Daya Manusia, 11(1), 121–133.
Gade, M. (2005). Teori akuntansi. Jakarta: Almahira.
Hanafi, M., & Halim, A. (2016). Analisis Laporan. Keuangan Edisi Ke-5. Yogyakarta: UPP STIM YKPN.
Harahap, S. S. (2011). Analisis kritis atas laporan keuangan.
Hery, A. L. K. (2016). Integrated and comprehensive edition. Jakarta: Grasindo.
Katharina, N., Christine, C., Wijaya, F., & Clorinda, C. C. (2021). Pengaruh kinerja keuangan terhadap pertumbuhan laba pada perusahaan perbankan yang terdaftar di bursa efek indonesia periode 2017-2019. Warta Dharmawangsa, 15(1), 128–146.
Martini, R. S., & Siddi, P. (2021). Pengaruh return on assets, debt to equity ratio, total assets turnover, net profit margin, dan kepemilikan manajerial terhadap pertumbuhan laba. Akuntabel, 18(1), 99–109.
Napitupulu, R. D. (2019). Determinasi Rasio Likuiditas dan Rasio Profitabilitas terhadap Pertumbuhan Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. JISAMAR (Journal of Information System, Applied, Management, Accounting and Research), 3(2), 115–120.
Rambe, M. F., Gunawan, A., Julita, J., Parlindungan, R., & Gultom, D. K. (2017). Pengantar Manajemen Keuangan. Bandung: Citapustaka Media.
Riadi, M. (2016). Pengertian dan Jenis-jenis Leverage. Prodi Manajemen Fakultas Ekonomi Dan Bisnis Unisma.
Ristanti, A., & Iriani, S. S. (2020). Pengaruh kualitas produk dan citra merek terhadap keputusan pembelian konsumen Nature Republic di Surabaya. Jurnal Ilmu Manajemen, 8(3), 1026–1037.
Ross, S. A., Westerfield, R. W., Jordan, B. D., Lam, J., & Tan, R. (2015). Pengantar Keuangan Perusahaan Edisi Global Asia Buku 1.(R. Saraswati, Trans.) Jakarta: Penerbit Salemba Empat.
Salju, S., Dahri, A., & Rosmayanti, A. (2019). Penggunaan Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba Pada Distributor Prima Palopo. Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 7(2).
Saragih, R. (2018). Analisis Kinerja Keuangan Terhadap Pertumbuhan Laba Pada PT. Perkebunan Nusantara IV Medan. Methosika: Jurnal Akuntansi Dan Keuangan Methodist, 2(1), 66–72.
Sukamulja, S. (2022). ANALISIS LAPORAN KEUANGAN: sebagai DASAR PENGAMBILAN KEPUTUSAN INVESTASI (Edisi REVISI). Penerbit Andi.
Widiyanti, M. (2019). Pengaruh net profit margin, return on assets dan debt to equity ratio terhadap pertumbuhan laba pada perusahaan LQ-45. Jurnal Riset Akuntansi Dan Keuangan, 7(3).
Wulandari, N., Wahono, B., & Mustapita, A. F. (2018). Pengaruh Return On Asset (ROA), Return On Equity (ROE) terhadap Pertumbuhan Laba dengan Good Corporate Governance Sebagai Variabel Pemoderasi. E-Jurnal Riset Manajemen, 162–180.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Determinan Pertumbuhan Laba berdasarkan Kinerja Keuangan
ARTICLE HISTORY
Issue
Section
Copyright (c) 2023 Efa Wahyuni, Noor Muhammad Adipati

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).