Pengaruh Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba Pada Industri Farmasi
Keywords:
Rasio Keuangan, Pertumbuhan Laba, Industri FarmasiAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh working capital to total asset, debt to equity ratio, total asset turnover dan net profit margin terhadap pertumbuhan laba pada industri farmasi yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sampel purposive dari 35 laporan keuangan industri farmasi yang terdaftar di Bursa Efek Indonesia tahun 2015-2021, metode analisis data yang digunakan adalah regresi data panel. Hasil penelitian ini menunjukkan bahwa working capital to total asset (WCTA) tidak berpengaruh signifikan terhadap pertumbuhan laba, debt to equity ratio (DER) berpengaruh positif signifikan terhadap pertumbuhan laba, total asset turnover (TAT) berpengaruh positif signifikan terhadap pertumbuhan laba, net profit margin (NPM) berpengaruh positif signifikan terhadap pertumbuhan laba, dan secara simultan working capital to total asset (WCTA), debt to equity ratio (DER), total asset turnover (TAT), dan net profit margin (NPM) berpengaruh terhadap pertumbuhan laba.
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