JURNAL RISET AKUNTANSI GOING CONCERN
Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi

Pengaruh Debt To Equity Ratio (DER), Current Ratio (CR), Total Asset Turnover (TATO) dan Net Profit Margin (NPM) Terhadap Pertumbuhan Laba Pada Perusahaan Pertambangan Batubara Yang Terdaftar Di BEI Tahun 2018-2022

Fenty Febriani Yoldam Palayukan (Akuntansi, Universitas Sam Ratulangi)
Herman Karamoy (Akuntansi FEB Unsrat)
Robert Lambey (Akuntansi FEB Unsrat)

Article Info

Publish Date
18 Sep 2023

Abstract

Profit growth is an increase or decrease in the results of the company's profit from the previous year. Profit growth is uncertain, but can be predicted using financial ratio analysis. This study aims to determine the effect of DER, CR, TATO and NPM on profit growth in coal mining companies listed on the IDX in 2018-2022. The research method used is an associative quantitative method. The sampling technique in this study used non-probability sampling with a purposive sampling technique. The population in this study were 29 companies with 145 total financial report data and a sample of 9 companies with a total of 45 financial report data that met the criteria. The results of this study indicate that Debt To Equity Ratio (DER) and Net Profit Margin (NPM) have significant effect on profit growth, while Current Ratio (CR) and Total Asset Turnover (TATO) have no significant effect on profit growth in coal mining companies listed on the IDX in 2018-2022. Keywords: Debt to Equity Ratio (DER), Current Ratio (CR), Total Asset Turnover (TATO), Net Profit Margin (NPM) and Profit Growth.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JURNAL RISET AKUNTANSI GOING CONCERN
Website

Abbrev

gc

Publisher

Universitas Sam Ratulangi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

...