Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan Bopo Sebagai Moderasi
DOI:
https://doi.org/10.55606/jumia.v1i4.1990Keywords:
NPM, ROA, ROE, BOPO AND Profit GrowthAbstract
The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth
References
Pertumbuhan Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia,”Jisamar, vol. 3, no. 2, pp. 115–120, 2019.
C. B. Murhpy, “Net Profit Margin,” Fitriyani, Heny Afrilia, vol. 4, no. 2, pp. 94–106, 2019.
Sugiyono, Metodologi Penelitian Kuantitatif,Kualitatif, R&D, CETAKAN KE. BANDUNG: ALFABETA,CV, 2016.
K. R. I. Perindustrian, “Tumbuh 9,46 Persen, Industri Mamin Kontributor Terbesar PDB Manufaktur.” Selasa, 7 November 2017. doi: https://www.kemenperin.go.id/artikel/18384/Tumbuh-9,46-Persen,-Industri-Mamin-Kontributor-Terbesar-PDB-Manufaktur.
E. Maryati and T. Siswanti, “66-134-1-Sm,” JIMA J. Ilm. Mhs. Akunt., vol. VOL.2, NO,
no. 1, pp. 22–31, 2022, [Online]. Available: file:///C:/Users/Asus/Downloads/66-134-1-SM.pdf
Rike Jolanda Panjaitan, “Pengaruh Current Ratio, Debt To Equity Ratio, Net Profit Margin
Dan Return on Asset Terhadap Pertumbuhan Laba Pada Perusahaan Consumer Goods
Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016,” J. Manaj., vol. 4, pp.
61–72, 2018
Y. Setiawanta and M. A. Hakim, “Apakah sinyal kinerja keuangan masih terkonfirmasi? :
Studi empiris lembaga keuangan di PT. BEI,” J. Ekon. dan Bisnis, vol. 22, no. 2, pp.
289–312, 2019, doi: 10.24914/jeb.v22i2.2048.
R. P. Ravasadewa and S. R. Fuadati, “Pengaruh Rasio Keuangan Terhadap Pertumbuhan
Laba Pada Perusahaan Batubara Di Bursa Efek Indonesia,” J. Ilmu dan Ris. Manaj. e-
ISSN 2461-0593, vol. 7, pp. 1–18, 2018.
D. Noordiatmoko, S. Tinggi, and I. E. Tribuana, “Analisis Rasio Profitabilitas Sebagai Alat
Ukur Untuk Menilai Kinerja Keuangan Pada Pt Mayora Indah Tbk, Periode 2014-
2018,” J. Param., vol. 5, no. 4, pp. 38–51, 2020.
