Analisis Kinerja Keuangan Terhadap Pertumbuhan Laba (Studi pada Perusahaan Subsektor Farmasi, Telekomunikasi dan Transportasi yang terdaftar di BEI tahun 2019-2021)

Analysis of Financial Performance on Profit Growth (Studies in Pharmaceutical, Telecommunication and Transportation Subsector Companies on the IDX for 2019-2021)

Penelitian ini bertujuan untuk mengetahui pengaruh analisis kinerja keuangan terhadap pertumbuhan laba pada perusahaan subsektor farmasi, telekomunikasi dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Variabel independen yang digunakan yaitu Working Capital to Total Asset (WCTA), Current Liability to Inventory (CLI),  Total Assets Turn Over (TATO), dan Net Profit Margin (NPM). Sedangkan variabel dependen diukur dengan pertumbuhan laba. Laporan keuangan tahunan perusahaan menjadi sumber data sekunder pada penelitian ini. Uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis digunakan untuk menganalisis data. Hasil penelitian menunjukkan Working Capital to Total Asset (WCTA) dan Total Assets Turn Over (TATO) tidak berpengaruh terhadap pertumbuhan laba. Sedangkan dua variabel lain yaitu Working Current Liability to Inventory (CLI) dan Net Profit Margin (NPM) berpengaruh negatif terhadap pertumbuhan laba. 

The purpose of this study was to determine the effect of financial performance analysis on profit growth in pharmaceutical, telecommunication and transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The independent variables used are Working Capital to Total Assets (WCTA), Current Liability to Inventory (CLI), Total Assets Turn Over (TATO), and Net Profit Margin (NPM). While the dependent variable is measured by profit growth. The company’s annual financial statements are a source of secondary data in this study. Classical assumption test, multiple linear regression analysis and hypothesis testing were used to analyze the data. The results showed that Working Capital to Total Assets (WCTA) and Total Assets Turn Over (TATO) had no effect on profit growth. Meanwhile, two other variables, namely Working Current Liability to Inventory (CLI) and Net Profit Margin (NPM) have a negative effect on profit growth.