Published: 2024-08-01

Pengaruh Kinerja Keuangan Dan Tingkat Inflasi Terhadap Pertumbuhan Laba Pada Perusahaan PT. Unilever Indonesia Tbk Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2023

DOI: 10.35870/jemsi.v10i4.2627

Isma Ismawanti Sukandi, Meilani Purwanti
  • Isma Ismawanti Sukandi: Universitas Teknologi Digital , Indonesia . image/svg+xml
  • Meilani Purwanti: Universitas Teknologi Digital , Indonesia . image/svg+xml
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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kinerja keuangan dan tingkat inflasi terhadap pertumbuhan laba pada perusahaan PT. Unilever Indonesia tbk. Pada periode tahun 2020-2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif merupakan data yang diukur dalam skala numerik dapat di analisis dengan menggunakan analisis statistik. Penelitian ini menggunakan data sekunder menggunakan pendekatan deskriptif suatu pendekatan yang melakukan pengumpulan data. Bertujuan untuk mengetahui adanya keterikatan antar variabel independen yaitu kinerja keuangan dan tingkat inflasi terhadap variabel dependen yaitu pertumbuhan laba pada PT. Unilever Indonesia Tbk. pengolahan data dengan menggunakan perangkat lunak SPSS versi 25. Hasil penelitian menunjukan bahwa: (1) Current Ratio berpengaruh positif secara signifikan terhadap pertumbuhan laba (2) Total Asset Turn Over berpengaruh positif secara signifikan terhadap pertumbuhan laba (3) Debt to Equity Ratio berpengaruh positif secara signifikan terhadap pertumbuhan laba. (4) Net Profit Margin berpengaruh positif secara signifikan terhadap pertumbuhan laba (5) Tingkat Inflasi berpengaruh negatif secara signifikan terhadap pertumbuhan laba (6) CR, TATO, DER, NPM dan Tingkat inflasi secara simultan menyatakan bahwa terdapat pengaruh terhadap pertumbuhan laba pada perusahaan Unilever Indonesia tahun 2018-2023.

Keywords

Current Ratio, Total Asset Turn Over, Debt to Equity Ratio, Net Profit Margin, Tingkat Inflasi, dan Pertumbuhan Laba

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Isma Ismawanti Sukandi, & Meilani Purwanti. (2024). Pengaruh Kinerja Keuangan Dan Tingkat Inflasi Terhadap Pertumbuhan Laba Pada Perusahaan PT. Unilever Indonesia Tbk Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2023. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(4), 2394-2401. https://doi.org/10.35870/jemsi.v10i4.2627
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 4 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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