Pengaruh Current Ratio, Debt to Equity Ratio dan Operating Profit Margin Terhadap Perubahan Laba (Studi Kasus Pada Perusahaan Sub Sektor Industri Barang Kosumsi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2019)

Authors

  • Dessy Dwi Kristanti Institut Teknologi dan Bisnis Widya Gama Lumajang
  • Fetri Setyo Liyundira Institut Teknologi dan Bisnis Widya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita Institut Teknologi dan Bisnis Widya Gama Lumajang

Keywords:

Current Ratio, Debt to Equity Ratio, Operating Profit Margin, Profit Change

Abstract

This study aims to detemine the effect to  Current  Ratio, Debt to Equity Ratio, dan  Operating  Profit  Margin to profit changes in manufacturing companies in the consumption industry sector listed in the Indonesian Stock Exchange in 2017-2019. This study uses a quantitative approach with a population 69 manufacturing companies in the consumption industri sector listed on the  Indonesian Stock Exchange. The sampling technique is purposive sampling obtained 23 companies that meet the criteria during 2017-2019. The results of this study indicate that : 1). Current Ratio has no effect on profit changes. 2). Debt to Equity has an effect on profit changes. 3). Operating Profit Margin has no effect on profit changes.

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Published

2023-09-28