Pengaruh Perputaran Modal Kerja, Sales growth , Total Asset Turnover (TAT), Return On Assets (ROA), Debt to Equity Ratio (DER) Dan Net Profit Margin (NPM) Terhadap Pertumbuhan Laba Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI tahun 2019 – 2022

Abstract

This study aims to examine and analyze the Effect of Working Capital Turnover, Sales Growth, Total Asset Turnover (TAT), Return On Assets (ROA), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) partially and simultaneously on Profit Growth Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2019 – 2022. This type of research is associative causal (causal relationship) with a quantitative method. The type of data used is secondary data, namely the company's financial statements obtained through the Indonesia Stock Exchange (IDX) website. The population in this study were 82 companies, the sample was taken using a purposive sampling technique so that the number of samples selected was 29 companies and the number of observations was 116 observations. The analysis technique in this study was multiple regression analysis using SPSS 20. Data samples were tested using the classical assumption test through normality, multicollinearity, autocorrelation, and heteroscedasticity tests. Hypothesis testing was carried out using the F test, t test, and R². The results showed that Working Capital Turnover, Sales growth, Total Asset Turnover (TAT), Return On Assets (ROA), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have a positive effect on profit growth