Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Sektor Bahan Baku di Bursa Efek Indonesia

Ela Alvina Roza; Muhammad Irwan; Yeni Sapridawati

Ela Alvina Roza Universitas Islam Kuantan Singingi
Muhammad Irwan Universitas Islam Kuantan Singingi
Yeni Sapridawati Universitas Islam Kuantan Singingi

Keywords: Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Net Profir Margin

Abstract

Penelitian ini menganalisis pengaruh rasio keuangan terhadap perubahan laba perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Fokus utama adalah pada rasio keuangan seperti Current Ratio, Debt to Equity Ratio, Total Assets Turnover, dan Net Profit Margin. Metode yang digunakan adalah analisis regresi linear berganda dengan data panel yang bersumber dari laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa Current Ratio dan Net Profit Margin memiliki pengaruh positif yang signifikan terhadap perubahan laba, sedangkan Debt to Equity Ratio dan Total Assets Turnover tidak menunjukkan pengaruh yang signifikan. Temuan ini memberikan wawasan penting bagi manajemen perusahaan dan investor dalam memahami faktor-faktor yang mempengaruhi kinerja laba di sektor bahan baku, yang memainkan peran penting dalam perekonomian Indonesia.

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