PENGARUH CURRENT RATIO (CR), NET PROFIT MARGIN (NPM), RETURN ON ASSET (ROA), DAN RETURN ON EQUITY (ROE) TERHADAP PERUBAHAN LABA (STUDI KASUS PT ROLUPAT KRIYA INDONESIA PERIODE 2018-2021)

  • Maulani Maulani Universitas Ibnu Chaldun, Jakarta
  • Gemala Paramita Universitas Ibnu Chaldun, Jakarta
  • Yudo Kisworo Universitas Ibnu Chaldun, Jakarta
Keywords: Current Ratio, Net Profit Margin, Return On Asset, Retrun On Equity, Profit.

Abstract

This research was conducted to determine the effect of Current Ratio (CR), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) on Profit Changes at PT Rolupat Kriya Indonesia. The research approach used is quantitative research. The data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination analysis, F test, t test using SPSS application as research material. The results of this study indicate that there is no simultaneous effect between Current Ratio (CR), Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) on Profit Changes at PT Rolupat Kriya Indonesia with a value of 0.980. Partially Current Ratio (CR) has a negative and insignificant effect with values of -0.138 and 0.891. Net Profit Margin (NPM) has a negative and insignificant effect with values of -0.577 and 0.568. Return on Assets (ROA) has a negative and insignificant effect with values of - 0.001 and 0.999. The Return On Equity (ROE) variable has a positive and insignificant effect with values of 0.136 and 0.893.

Published
2022-01-05