ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS

(Studi Empiris : Perusahaan Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga Yang Terdaftar di BEI 2015-2021)

  • Elly Soraya Nurulhuda FEB Universitas Islam As-Syafi'iyah
  • Savira Novianti
Keywords: Current Ratio, Debt To Equity Ratio, Total Asset Turnover, Net Profit Margin, Return On Asset

Abstract

This study aims to determine the effect of the current ratio, debt to equity ratio, total asset turnover and net profit margin on return on assets in Cosmetics and Household Goods Sub-sector Companies listed on the Indonesia Stock Exchange in 2015-2021. The population in this study are all Cosmetics and Household Goods Sub- sector Companies listed on the Indonesia Stock Exchange in 2015-2021. Samples were taken using purposive sampling method with certain criteria. Based on the criteria that have been processed in order to obtain 6 companies as samples in this study. This research uses panel data regression analysis method. The results of this study indicate that the current ratio has a negative and significant effect on ROA. debt to equity ratio has a negative and significant effect on ROA and total asset turnover and net profit margin have a positive and significant effect on ROA.

Published
2023-01-12