Analisis Kinerja Keuangan terhadap Pertumbuhan Laba Industri Barang Konsumsi Syariah

  • Aqnes Devita Efendy Universitas Muhammadiyah Jember
  • Maheni Ika Sari Universitas Muhammadiyah Jember
  • Rusdiyanto Rusdiyanto Universitas Muhammadiyah Jember

Abstract

The purpose of this study was to analyze the effect of financial performance on profit growth in the Islamic consumer goods industry. The data used is secondary data in the form of financial reports that have been published through the official website www.idx.co.id. The selection of this research sample used a purposive sampling method and obtained as many as 20 companies that met the criteria. Methods of data analysis using multiple linear regression with SPSS version 25.0. Based on the research results, it is known that CR has a good average value according to industry standards, namely 200%, DAR has a fairly good average value according to industry standards, namely 35%, TATO has a fairly good average value according to industry standards. industry, namely 2 times, NPM has a fairly good average value in accordance with industry standards, namely 20%. The conclusions from this study are that partially the current ratio, debt to asset ratio, total asset turnover, net profit margin have a positive and significant effect on profit growth in the Islamic consumer goods industry.

 Keywords: CR, DAR, NPM, Profit Growth, TATO

References

Ermaini, Irma, A., Sari, I. M., Hasan., H. A. (2021). Dasar-Dasar Manajemen Keuangan Cetakan I. Yogyakarta: Samudra Biru.

Estininghadi, S. (2019). Pengaruh Current Ratio , Debt Equity Ratio, Total Assets Turn Over dan Net Profit Margin terhadap Pertumbuhan Laba. JAD : Jurnal Riset Akuntansi & Keuangan Dewantara, 2(1), 1–10. https://doi.org/10.26533/jad. v2i1.355

Fitriah, R., & Suprihhadi, H. (2017). Pengaruh Likuiditas, Solvabilitas dan Aktivitas terhadap Pertumbuhan Laba. Jurnal Ilmu dan Riset Manajemen, 7(2), 1–15.

Ghozali. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Semarang: Universitas Dipnegoro.

Haig, M. R. (2020). The Concept of Income—Economic and Legal Aspects. Routledge.

Indrasti, A. (2020). Analisa Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018. Jurnal Ekonomika dan Manajemen, 9(1), 69–92.

Kasmir. (2017). Analisis Laporan Keuangan Cetakan Sepuluh. Jakarta: PT Raja Grafindo Persada.

Kaman, M. E., & Sitohang, S. (2018). Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba pada CV. Busindo Jaya di Surabaya. Jurnal Ilmu dan Riset Manajemen, 7(2), 1–23.

Maharani, A. (2018). Pengaruh ROA, ROE, dan NPM terhadap Pertumbuhan Laba pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Bisnis dan Investasi, 4(1), 25–27, 6–17.

Ningsih, S. R., & Utiyati, S. (2020). Pengaruh Current Ratio, Debt to Asset Ratio, dan Net Profit Margin terhadap Pertumbuhan Laba. Jurnal Ilmu dan Riset Manajemen, 9(6), 1–15.

Palepu, K. G., Healy, P. M., Wright, S., Bradbury, M., & Coulton, J. (2020). Business Analysis and Valuation: Using Financial Statements. Cengage AU.

Pratiwi, A. P. (2018). Analisis Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada Perusahaan Food and Beverages. Jurnal Disrupsi Bisnis, 1(3), 88–105.

Petra, B. A., Apriyanti, N., Agusti, A., Nesvianti, N., & Yulia, Y. (2021). Pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan terhadap Pertumbuhan Laba. JURNAL ONLINE INSAN AKUNTAN, 5(2), 197. https://doi. org/10.51211/joia.v5i2. 1438

Sawangarreerak, S., & Thanathamathee, P. (2021). Detecting and Analyzing Fraudulent Patterns of Financial Statement for Open Innovation Using Discretization and Association Rule Mining. Journal of Open Innovation: Technology, Market, and Complexity, 7(2), 128. https://doi.org/10.3390/ joitmc7020128

Wachida, F. & Rokhmi Fuadati, S. (2019). Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba pada Perusahaan Semen yang terdaftar di BEI. Jurnal Ilmu dan Riset Manajemen (JIRM), 8, 1–17 (2019).

Widiyanti, M (2019). Pengaruh Net Profit Margin, Return on Assets dan Debt to Equity Ratio terhadap Pertumbuhan Laba pada Perusahaan LQ-45. Jurnal Riset Akuntansi dan Keuangan, 7(3), 545–554.
Published
2023-06-19
Abstract viewed = 85 times
PDF downloaded = 109 times