Nur Aini Fathimah
Universitas Widyatama

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Pengaruh Return on Asset, Return on Equity, dan Net Profit Margin terhadap pertumbuhan laba pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020 Nur Aini Fathimah; Dede Hertina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2715

Abstract

Profit growth is the difference between the profit generated from a period and the profit generated in the previous period. The purpose of this study is to obtain empirical evidence regarding the effect of Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) on Profit Growth. The population of this study are pharmaceutical companies listed on the IDX. The sample in this study were 6 companies selected by purposive sampling method. The analytical method used is the panel data regression method. Based on the hypothesis, the results of the study show that Return on Assets has no positive effect on Profit Growth, Return On Equity has a positive effect on Profit Growth, and Net Profit Margin has no negative effect on Profit Growth.