eprintid: 24916 rev_number: 7 eprint_status: archive userid: 3857 dir: disk0/00/02/49/16 datestamp: 2023-04-17 03:02:12 lastmod: 2023-04-17 03:02:12 status_changed: 2023-04-17 03:02:12 type: thesis metadata_visibility: show creators_name: Amrotin, Ulil title: Pengaruh Current Ratio, Debt To Equity Ratio dan Total Asset Turnover terhadap Pertumbuhan Laba pada Perusahaan Farmasi di Indonesia ispublished: pub subjects: HG divisions: Manajemen abstract: Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh antara current ratio, debt to equity ratio dan total asset turnover dengan pertumbuhan laba pada perusahaan farmasi. Variabel yang diteliti adalah current ratio, debt to equity ratio, total asset turnover dan pertumbuhan laba. Sample yang digunakan dalam penelitian ini sebanyak 8 perusahaan. Data sekunder dikumpulkan Di Pusat Referensi Pasar Modal yang terdapat di Bursa Efek Indonesia dan dilengkapi dengan sumber data pustaka lainnya. Penelitian ini dihitung dan dianalisis menggunakan software SPSS 24. Hasil penelitian menunjukkan bahwa secara parsial current ratio dan debt to equity ratio pertumbuhan laba berpengaruh terhadap pertumbuhan laba. sedangkan total asset turnover tidak terdapat pengaruh terhadap pertumbuhan laba. Secara simultan current ratio, debt to equity ratio dan total asset turnover berpengaruh terhadap pertumbuhan laba. jumlah pengaruh yang disebabkan oleh variabel-variabel ini sebesar 26,4% sisanya dijelaskan oleh variabel lain yang tidak terdapat pada penelitian ini. Diharapkan untuk penelitian selanjutnya menggunakan variabel-variabel lainnya untuk meneliti pengaruh rasio keuangan terhadap pertumbuhan laba seperti quick ratio, debt to asset ratio, net profit margin dan variabel lainnya. date: 2022 date_type: completed full_text_status: public pages: 29 institution: Universitas Muhammadiyah Prof. DR. HAMKA department: FEB thesis_type: bachelor thesis_name: bphil referencetext: Arvina, N., Titisari, H. K., & Chomsatu, Y. (2018). The Influence of Financial Ratios to Predict Profit Growth at the Company ’ s Manufacturing Sector Industry Goods Consumption Listed in BEI Period 2014-2016. International Conference on Technology, Education, and Social Science, 2018(2016), 159–166. Dillak, V. J., & Siburian, T. A. (2021). The Influence of Financial Ratio to Profit Growth. JAF- Journal of Accounting and Finance, 5(2), 102. https://doi.org/10.25124/jaf.v5i2.3717 Efriyenty, D. (2021). Analysis of Current Ratio and Debt To Asset Against Changes in Profit of Pharmaceuticals Companies. Owner, 5(1), 31–37. https://doi.org/10.33395/owner.v5i1.355 Endri, E., Sari, A. K., BUDIASIH, Y., Yuliantini, T., & Kasmir, K. (2020). Determinants of Profit Growth in Food and Beverage Companies in Indonesia. Journal of Asian Finance, Economics and Business, 7(12), 739–748. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.739 Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 Edisi 9. Handiyanti, E. S. (2020). The Effect of Return On Assets, Current Ratio, Debt To Equity Ratio on Income Growth in Automotive Companies Registered in Indonesia Stock Exchange. Quantitative Economics and Management Studies, 1(4), 291–299. https://doi.org/10.35877/454ri.qems209 Hanifah, N., Hendra, K., & Nurlaela, S. (2020). Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Kebijakan Manajerial Terhadap Pertumbuhan Laba. OIKOS Jurnal Kajian Pendidikan Ekonomi Dan Ilmu Ekonomi, IV(2009), 1–10. https://doi.org/10.23969/10.23969/oikos.v4i1.2164 Idi, A. V., Yuniarti, S., & Sunardi. (2021). The Effect of Liquidity Ratio and Activity Ratio on Profit Growth with Company Size, Leverage, and Return on Assets as Control Variables in Coal Mining Companies Listed on the Indonesia Stock Exchange. International Journal of Advances in Scientific Research and Engineering, 07(10), 68–73. https://doi.org/10.31695/ijasre.2021.34096 Kasmir. (2019). Pengantar Manajemen Keuangan. Kementrian Perindustrian. (2021). Membangun Kemandirian Industri Farmasi Nasional. Buku Analisis Pembangunan Industri, 1–33. https://www.kemenperin.go.id/download/26388/Buku-Analisis-Industri-Farmasi-2021 Khoirun Nadia, D., & Dwiridotjahjono, J. (2021). Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Sub Sektor Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2010-2019. Jurnal Ilmiah Manajemen Ubhara. Manalu, Y., Fauziah, S., & Hardianti, R. (2020). The Influence Of Financial Ratios Towards Profit Growth ( An Empirical Study On Mining Companies In Indonesia Stock Exchange 2016-2019 The Average Profit Growth of Mining Sector. PalArch Journal of Archaelogy of Egypt/Egyptology, 17(5), 941–950. Martini, R. S., & Siddi, P. (2021). Pengaruh return on assets, debt to equity ratio, total assets turnover, net profit margin, dan kepemilikan manajerial terhadap pertumbuhan laba. Akuntabel, 18(1), 99–109. http://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/8741 Minggus, T., Wasil, M., & Dharmani, I. G. A. A. N. (2020). The Impact of Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover Towards The Profit Changes Of Mining Companies Listed On Indonesia Stock Exchange Period 2016-2018. Quantitative Economics and Management Studies, 1(2), 171–180. https://doi.org/10.35877/454ri.qems89 Nariswari, T. N., & Nugraha, N. M. (2020). Finance & Banking Studies Profit Growth : Impact of Net Profit Margin , Gross Profit Margin and Total Assets Turnover. Finance & Banking Studies, 9(4), 87–96. Nasution, Y., & Sitorus, G. (2022). Pengaruh current ratio (CR), Debt to equity ratio (DER) dan Total asset turnober (TATO) terhadap pertumbuhan laba pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di bursa efek indonesia tahun 2017-2020. Jurnal Manajemen USNI, 6(2), 9–24. Paramita, R. W. D., Rizal, N., & Sulistyan, R. B. (2021). Metode Penelitian Kuantitatif. Prakarsa, R. B. (2019). Effect of Financial Ratio Analysis on Profit Growth in the Future(in Mining Companies Registered on the Indonesia Stock Exchange for the 2013-2015 Period). Jurnal Apresiasi Ekonomi, 7(1), 90–94. https://doi.org/10.31846/jae.v7i1.190 RK, S. M., Sitanggang, R., & Sitorus, D. F. (2021). THE EFFECT OF DEBT TO EQUITY RATIO, CURRENT RATIO, RETURN ON ASSET, TOTAL ASET TURN OVER TOWARDS INCOME GROWTH PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, RETURN ON ASET, TOTAL ASET TURN OVER TERHADAP PERTUMBUHAN LABA. 4(1), 110–122. Rukoyah, S., Fauziah, R. S., & Melani, E. (2021). Determinants Of Profit Growth In Manufacturing Companies Food And Beverage Sub Sector Listed On The Indonesia Stock Exchange. International Journal of Economics, Management, and Accounting (IJEMAC), 1(1), 28–35. Sitohang, D., & Siagian, H. (2021). Effect of Profitability (RoA) and Liquidity (CR) on Profit Growth in Companies Pharmaceutical Sector IDX. Ekonomis: Journal of Economics and Business, 5(2), 439. https://doi.org/10.33087/ekonomis.v5i2.399 Sulbahri, R. A. (2020). Pengaruh Sales ( penjualan ) dan Debt to Equity Ratio ( DER ) Terhadap Pertumbuhan Laba ( Studi Empiris Pada Perusahaan Manufaktur Periode 2014-2018 ). Mbia, 19(2), 199–217. Suswardji Nugroho, E., Hakip Nurdiansyah, D., Erviana, N., & Ronggowaluyo Teluk Jambe Timur Karawang Barat, H. (2017). International Review of Management and Marketing Financial Ratio to Predicting the Growth Income (Case Study: Pharmaceutical Manufacturing Company Listed on Indonesia Stock Exchange Period 2012 to 2016). International Review of Management and Marketing, 7(5), 77–84. http:www.econjournals.com Tiyas, N., Titisari, K. H., & Nurlaela, S. (2018). The Influence of Financial Ratios Against Growth of Profits At Manufacturing Companies Listed on the Indonesia Stock Exchange. International Conference on Technology, Education, and Social Science, 2(2017), 517–524. Umar, H., Fajri, N., & Indriani, A. (2021). The Effect of Debt-To-Equity Ratio (Der), Net Profit Margin (Npm), And Return-On-Investment (Roi) On Profit Growth. International Journal of Economics and Management Studies, 8(10), 126–134. https://doi.org/10.14445/23939125/ijems-v8i10p116 Wildan Chawary, A., & Soekotjo, H. (2018). Pengaruh Debt To Equty Ratio, Return on Asset Dan Total Asset Turnover Terhadap Pertumbuhan Laba. Jurnal Ilmu Dan Riset Manajemen, 2461–0593. Zahra, K., & Hanantijo, D. (2022). Effect of Current Ratio , Debt to Assets Ratio and Return on Equity on Profit Growth in Insurance Companies registered with the Financial Services Authority in 2018 - 2020. 1–9. citation: Amrotin, Ulil (2022) Pengaruh Current Ratio, Debt To Equity Ratio dan Total Asset Turnover terhadap Pertumbuhan Laba pada Perusahaan Farmasi di Indonesia. Bachelor thesis, Universitas Muhammadiyah Prof. DR. HAMKA. document_url: http://repository.uhamka.ac.id/id/eprint/24916/1/FEB_MANAJEMEN_1802025341_ULIL%20AMROTIN.pdf