Pengaruh Rasio Keuangan Terhadap Perubahan Laba Bersih pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

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Published: Feb 25, 2025
DOI: https://doi.org/10.56799/jceki.v4i2.8287
Keywords:
Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin, Net Profit Changes

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Khansa Tsabita Wijaya
Universitas 17 Agustus 1945 Surabaya
Titiek Rachmawati
Universitas 17 Agustus 1945 Surabaya

Abstract

This study aims to analyze the effect of financial ratios, namely Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM), on changes in net profit in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Using annual financial statement data published by IDX, this research applies multiple linear regression analysis. The results indicate that CR and NPM have a significant positive effect on net profit changes, while DER has a significant negative effect. TAT shows no significant influence. These findings support previous studies and provide new insights into the importance of financial ratio management amid post-pandemic economic conditions.

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How to Cite
Wijaya, K. T. ., & Rachmawati, T. . (2025). Pengaruh Rasio Keuangan Terhadap Perubahan Laba Bersih pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. J-CEKI : Jurnal Cendekia Ilmiah, 4(2), 3161–3166. https://doi.org/10.56799/jceki.v4i2.8287
Issue
Vol. 4 No. 2: Februari 2025
Section
Articles
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