金融表现对国有矿业企业利润增长的影响

IF 0.1 Q4 AGRICULTURAL ECONOMICS & POLICY
M. I. Sohilauw, W. Wahyuni, Muh Akob Kadir
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引用次数: 0

摘要

公司利润的增加说明公司业绩良好,反之,公司利润的减少说明公司业绩没有达到最大化。因此,通过财务比率分析可以了解公司利润增长的起伏。在这种情况下,财务绩效由流动比率(CR),债务权益比率(DER)和投资回报率(ROI)表示。本研究的目的是:(1)确定流动比率对IDX上市国有矿业公司利润增长的影响。(2)了解负债率对IDX上市国有矿业公司利润增长的影响。(3)了解投资回报率对IDX上市国有矿业公司利润增长的影响。抽样技术采用饱和抽样,总样本为2011-2020年期间在印尼证券交易所上市的3家国有矿业公司。本研究使用的分析方法是多元回归分析。研究结果表明,流动比率(Current Ratio, CR)对利润增长具有正向且不相关的影响((0.261 < 1.98861)和(0.795 > 0.05))。负债权益比(DER)对利润增长有负相关影响((-2.486 < 1.98861)和(0.015 < 0.05))。同时,投资回报率(Return On Investment, ROI)对利润增长具有正相关的影响(2.883 > 1.98861)和(0.005 > 0.05)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba Pada Perusahaan BUMN Sektor Pertambangan yang Terdaftar di BEI
An increase in company profits reflects the company's good performance, and vice versa, the decrease in company profits reflects the company's performance that has not been maximized. Therefore, the ups and downs of a company's profit growth can be understood through financial ratio analysis. In this case, financial performance is represented by the Current Ratio (CR), Debt to Equity Ratio (DER) and Return On Investment (ROI). The objectives of this research are to: (1) determine the effect of the Current Ratio on profit growth in state-owned mining companies listed on the IDX. (2) Knowing the effect of the Debt to Equity Ratio on profit growth in state-owned mining companies listed on the IDX. (3) Knowing the effect of Return On Investment on profit growth in state-owned mining companies listed on the IDX. The sampling technique used is saturated sampling, with a total sample of 3 state-owned mining companies listed on the Indonesia Stock Exchange for the period 2011-2020. The analytical method used in this research is multiple regression analysis. The results of the research show that the Current Ratio (CR) has a positive and irrelevant impact on profit growth ((0.261 < 1.98861) and (0.795 > 0.05)). Debt to Equity Ratio (DER) has a negative and relevant impact on profit growth ((-2.486 < 1.98861) and (0.015 < 0.05)). Meanwhile, Return On Investment (ROI) has a positive and relevant impact on profit growth (2.883 > 1.98861) and (0.005 > 0.05).
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