PENGARUH CURRENT RATIO DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020)
Keywords:
Current Ratio, Net Profit Margin, Profit Growth.Abstract
This study aims to analyze how much influence the current ratio and net profit margin have on profit growth in construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020.This type of research is quantitative associative research. The sampling in this study used the purposive sampling method so that 40 samples were obtained from 8 construction and building sub-sector companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The data collection used is secondary data in the form of financial statements from the IDX. The data were then analyzed using partial and simultaneous coefficients of determination. Based on the results of the study, it shows that (1) The influence of the Current Ratio on Profit Growth is 5.2%. (2) The influence of Net Profit Margin on Profit Growth of 67.2%. (3) The influence of Current Ratio and Net Profit Margin simultaneously on Profit Growth of 67.6% and the remaining 32.4% is influenced by other variables that are not studied in this study.References
Afrilliansyah, W., Mardani, R. M., & Rahman, F. (2021). Analisis Rasio Profitabilitas Dan Kebijakan Dividen Dalam Memprediksi Pertumbuhan Laba Pada Perusahaan Perbankan Yang Terdaftar di BEI Tahun 2016- 2019. E-JRM: Elektronik Jurnal Riset Manajemen, 10(11).
Al Falah, Y. H. (2022). Pengaruh Current Ratio, Debt To Asset Ratio, dan Net Profit Margin terhadap Pertumbuhan Laba. Jurnal Analisa Akuntansi dan Perpajakan, 6(1), 14-21.
Amalina, N., & Efriadi, A. R. (2022). Pengaruh Debt To Equity Ratio, Current Ratio Dan Net Profit Margin Terhadap Pertumbuhan Laba Perusahaan Yang Terdaftar Di Indeks Lq-45 Bursa Efek Indonesia. Kompartemen: Jurnal Ilmiah Akuntansi, 19(2), 160-169.
Bahri, S. (2020). Pengantar Akuntansi. Yogyakarta: Andi.
Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hanafi, Mamduh. M., Halim, Abdul. (2018). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.
Harahap, Sofyan Syafri. (2015). Analisa Kritis atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Hery. (2016). Mengenal Dan Memahami Dasar Dasar Laporan Keuangan. Jakarta: PT Grasindo.
Indriantoro, Nur., dan Supomo, Bambang. (2018). Metodologi Penelitian Bisnis Untuk Akuntansi & Manajemen. Yogyakarta: BPFE.
Intang et al., (2020). The Impact Current Ratio, Debt To Equity Ration On Growth Sales. International Journal.
Kasmir. (2018). Analisis Laporan Keuangan. Depok: PT Raja Grafindo Persada.
Nariswari, T. N., & Nugraha, N. M. (2020). Profit Growth: Impact Of Net Profit Margin, Gross Profit Margin And Total Assests Turnover. International Journal of Finance & Banking Studies (2147- 4486), 9(4), 87-96.
Ningsih, S. R., & Utiyati, S. (2020). Pengaruh Current Ratio, Debt to Asset Ratio, dan Net Profit Margin terhadap Pertumbuhan Laba. Jurnal Ilmu dan Riset Manajemen (JIRM), 9(6).
Nugraha, N. M., & Susyana, F. I. (2021). Pengaruh net profit margin, return on assets dan current ratio terhadap pertumbuhan laba. Jurnal Ekonomi Manajemen Perbankan (JEMPER), 3(1), 56-69.
Petra, B. A., Apriyanti, N., Agusti, A., Nesvianti, N., & Yulia, Y. (2021). Pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan terhadap Pertumbuhan Laba. Jurnal Online Insan Akuntan, 5(2), 197-214.
Rahmani, A. G. (2019). Pengaruh Current Ratio (Cr), Debt To Equity Ratio (Der), Dan Total Assets Turnover (Tato) Terhadap Pertumbuhan Laba (Studi Kasus Pt. X, Tbk) Periode 2013-2017 (Doctoral dissertation, STIE Ekuitas).
Sastroatmodjo, S., & Purnairawan, E. (2021). Pengantar Akuntansi. Media Sains Indonesia.
Silaen, S. (2018). Metodologi Penelitian Sosial untuk Penulisan Skripsi dan Tesis. Bogor: In Media.
Silalahi, M., Bati, B., & Wahyuni, D. (2019). Pengaruh Current Ratio, Net Profit Margin, Debt To Equity Ratio Dan Return On Investment Terhadap Pertumbuhan Laba Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen, Ekonomi Sains, 1(1), 49-56.
Sinaga, M. T. (2018). Pengaruh Current Ratio, Debt to total Assets Ratio, total Asset Turnover dan Net Profit Margin terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 2(10).
Siregar, Q. R., & Bahar, Y. I. (2020). Pengaruh Current Ratio, Net Profit Margin, Gross Profit Margin Dan Total Asset Turnover Terhadap Pertumbuhan Laba Pada Perusahaan Subsektor Hotel, Restoran Dan Pariwisata Yang Terdaftar Dibursa Efek Indonesia. Jurnal SALMAN (Sosial dan Manajemen), 1(3), 57-67.
Situmeang, R. S., & Sudjiman, P. E. (2022). Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap Pertumbuhan Laba Pada Perusahaan Makanan Dan Minuman Listing Di Bursa Efek Indonesia Tahun 2016–2021. Jurnal Ekonomis, 15(2), 152-172.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suryani, S. (2022). Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap Pertumbuhan Laba Perusahaan Sektor Telekomunikasi Yang Terdapat Di Bursa Efek Indonesia Periode 2014- 2020. Nusantara Hasana Journal, 2(2), 181-189.
T. Hani Handoko. (2015). Manajemen, Edisi kedua, Cetakan Kedua Puluh Tujuh, BPFE, Yogyakarta.
Yusnita, I. (2021). Pengaruh Current Ratio Dan Net Profit Margin terhadap Pertumbuhan Laba. Bussman Journal: Indonesian Journal of Business and Management, 1(3), 402-412.Cornelis, aldy. 2019. Pengaruh Arus Kas terhadap Harga Saham. Medan: Universitas Muhammadiyah Sumatra Utara (UMSU).
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Prosiding Seminar STIAMI By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Prosiding Seminar STIAMI spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Prosiding Seminar STIAMI permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Prosiding Seminar STIAMI on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Prosiding Seminar STIAMI will not be held liable for anything that may arise due to the author(s) internal dispute. Prosiding Seminar STIAMI will only communicate with the corresponding author.
5. Miscellaneous
Prosiding Seminar STIAMI will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Prosiding Seminar STIAMI editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.