Pengaruh Net Profit Margin (NPM) dan Debt To Equity Ratio (DER) Terhadap Return On Assets (ROA) pada PT Mayora Indah Tbk Periode 2014 - 2023
Year: 2025
Type: article
Abstract: This study aims to determine the effect of Net Profit Margin (NPM) and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Mayora Indah Tbk for the period 2014 - 2023. The research method used is a quantitative method with a descriptive approach. The data used is secondary data obtained from the financial statements of PT Mayora Indah Tbk. The analytical techniques employed include descriptive statistics, classical assumption tests, multiple regression tests, determination coefficient tests, and hypothesis tests. The results indicate that, partially, NPM has a significant effect on ROA with a significance value of 0.000 < 0.05 and a t-value of 15.632 > 2.36462. Meanwhile, DER does not have a significant effect on ROA with a significance value of 0.867 > 0.05 and a t-value of 0.174 < 2.36462. Simultaneously, NPM and DER have a significant effect on ROA with a significance value of 0.000 < 0.05 and an F-value of 166.799 > 4.46. The coefficient of determination shows that the contribution of the NPM and DER variables is 97.9%, while 2.1% is influenced by other variables not examined in this study.
Institution: Universitas Pamulang
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4414034540