Analisis Current Ratio Dan Net Profit Margin Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Perbankan Periode

Abstract

This study aims to determine the growth of profit by analyzing the Current Ratio and Net Profit
Margin. This research is based on the calculation of the Current Ratio and Net Profit Margin in
financial statements. The analysis of financial statements is measured using the Current Ratio and
Net Profit Margin indicators. The sample selection in this study uses a purposive sampling method,
and the number of samples in this study is 6 companies. The analysis conducted in this study
includes descriptive statistical tests, panel data testing, data normality tests, and hypothesis testing.
The t-test result for the Current Ratio variable obtained a value greater than t_(table) 1.847934 >
1.75305) and a probability value smaller than 0.05 (0.0153 < 0.05) so Ho is rejected and Hα is
accepted. Thus, it can be concluded that the Current Ratio variable partially affects profit growth.
Similarly, the t-test result for the Net Profit Margin variable obtained a t_statistic value of 1.803338
with a probability of 0.0000, because the t_statistic value is greater than t-(table) (1.803338 >
1.75305) and the probability value is less than 0.05 (0.0000 < 0.05), so Ho is rejected and Hα is
accepted. It can be concluded that, partially, the Net Profit Margin variable affects Profit Growth.
Then, in the F test, the F-statistic was found to be 28.39460 > F-table 3.29 with a probability value
of 0.0000 < 0.05, so it can be concluded that, together, the Current Ratio and Net Profit Margin
variables jointly affect the Profit Growth variable.