PENGARUH CURRENT RATIO (CR) DAN DEBT TO TOTAL ASSET RATIO (DAR) TERHADAP NET PROFIT MARGIN (NPM) PADA PT. ULTRAJAYA MILK INDUSTRI & TRADING COMPANY TBK DAN PT. MAYORA INDAH TBK PERIODE 2009 – 2016
DOI:
https://doi.org/10.32493/skt.v2i1.1968Abstract
ABSTRACT
Tujuan penelitian ini untuk mengetahui pengaruh Current Ratio (CR) dan Debt ToTotal Asset Ratio (DAR) terhadap Net Profit Margin (NPM). Penelitian yang dilakukan dalam penelitian ini bersifat deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini hanya ada 2 perusahaan. Laporan keuangan yang digunakan berupa neraca dan laporan laba rugi dari tahun 2009 sampai dengan 2016. Data tersebut diperoleh dari website www.idx.co.id. Berdasarkan hasil penelitian yang diperoleh bahwa secara simultan (bersama-sama) terdapat pengaruh yang signifikansi antaravariabel CR dan DAR terhadap variabel NPM. Sedangkan secara parsial variabel CR memiliki pengaruh positif dan signifikan terhadap NPM dan variabel DAR tidak memiliki pengaruh signifikan terhadap NPM. Adjusted R2d alam model regresi sebesar 0.436 atau 43.6%. Sedangkan sisanya sebesar 56.4% dipengaruhiolehfaktorlainyang tidakdimasukkan dalam model regresi..
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