PENGARUH DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP RETURN ON EQUITY PADA PT UNILEVER INDONESIA TBK PERIODE 2013-2022
Keywords:
Debt to Equity Ratio, Net Profit Margin, Return On EquityAbstract
This study aims to determine the effect of Debt to Equity Ratio and Net Profit Margin on Return On Equity at PT Unilever Indonesia Tbk. Period 2013-2022. The method used in this research is kuantitative descriptive with data retrieval techniques using secondary data and sampling techniques using purposive sampling in the form of financial position reports and income statements and data analysis techniques used are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient test, and hypothesis testing through the Statistical Product and Service Solution27 program. The results of this study indicate that: Partially Debt to Equity Ratio has a significant effect on Return On Equity with a t-count value of 3.018> t-table 2.365 and a sig value. Net Profit Margin has no effect and is not significant with a t-count value of 1.337 < t-table 2.365 and a sig value. Simultaneously Debt to Equity Ratio and Net Profit Margin have a significant effect on Return On Equity with an f-count value of 5.982> f-table 4.74 and a sig value. 0.031 <0.05. And it can be seen in the coefficient of determination that the Adjusted R Square value is 0.525 or 52,5%, meaning that the Debt to Equity Ratio and Net Profit Margin variables together contribute to the Return On Equity. Variable by 52,5% while the remaining 47,5% is heard.
References
Arikunto, S (2019). Prosedur Penelitian Suatu Pendekatan Praktek. Jakarta: Rineka Cipta.
Amelia, R. W., & Purnama, T. (2023). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets Pada Pt Ace Hardware Indonesia Tbk Periode 2012-2021. Journal Of Research And Publication Innovation, 82-88.
Deni Surjantoro (2024). “Pertumbuhan Ekonomi Triwulan I 2024 Tetap Kuat Di Tengah Perlambatan Ekonomi Global”, Https://Fiskal.Kemenkeu.Go.Id/Publikasi/Siaran-Pers-Detil/571 Diakses Pada 27 Juli 2024 Pukul 05.00.
Deriyanto, F., & Karmiyati, S. (2024). Pengaruh Current Ratio Dan Net Profit Margin Terhadap Return On Equity Pada Pt Unilever Indonesia Tbk Periode 2013-2022. Journal Of Research And Publication Innovation, 759-766.
Nofiana, L., Amelia, R. W., & Yunanti, S. (2024). Pengaruh Return On Equity Dan Return On Investment Terhadap Harga Saham Pada Pt. Tower Bersama Infrastructure, Tbk Periode 2012-2021. Jurnal Ilmiah M-Progress, 14(2), 210-221.
Pratiwi, J. L., Barnas, B., & Tripuspitorini, F. A. (2021). Pengaruh Cr Dan Der Terhadap Roe Pada Perusahaan Makanan Dan Minuman Tahun 2015-2018. Indonesian Journal Of Economics And Management, 268-278.
Putri, F. D., Sukadana, I. W., & Suarjana, I. W. (2022). Pengaruh Debt To Equity Ratio Dan Net Profit Margin Terhadap Return On Equity Ratio (Studi Pada Perusahaan Go Public Sektor Properti, Real Estate Dan Konstruksi Yang Terdaftar Di Bei Periode 2017-2019). Values, 488-500.
Ronald Sipayung (2024). “Dinamika Pertumbuhan Ekonomi Indonesia 2023 Dan Proyeksi Tantangan 2024”, Https://Setkab.Go.Id/Dinamika-Pertumbuhan-Ekonomi-Indonesia-2023-Dan-Proyeksi-Tantangan-2024/ Diakses Pada 26 Juli 2024 Pukul 13.00.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, Kombinasi(Mixed Methods). Bandung: Ikapi.
Tiani, Y., & Hasanuh, N. (2021). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas (Roe). Journal Of Economic, Bussines And Accounting (Costing), 828-837.
Unilever Indonesia (2007). “Laporan Tahunan Pt. Unilever Indonesia, Tbk”, Https://Www.Unilever.Co.Id/Investor/Laporan-Tahunan-Keuangan-Dan-Keberlanjutan/Laporan-Tahunan/ Diakses Pada 25 September 2023 Pukul 05.00.
Wulandari, S., & Amelia, R. W. (2023). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets Pada Pt Ace Hardware Indonesia Tbk Periode Tahun 2012-2021. Journal Of Research And Publication Innovation, 1(4), 1184-1193.
