Pengaruh Debt To Equity Ratio Dan Total Asset Turnover Terhadap Net Profit Margin Pada PT Aneka Tambang Tbk Periode 2014-2023
DOI:
https://doi.org/10.61722/jaem.v3i1.9234Keywords:
Debt to Equity Ratio, Total Asset Turnover, Net Profit MarginAbstract
This research aims to determine the effect of Debt to Equity Ratio and Total Asset Turnover on Net Profit Margin at PT Aneka Tambang Tbk. This research uses a quantitative method with a causal approach. The data used is secondary data from the financial statements of PT Aneka Tambang Tbk for the period 2014-2023. Data processing uses the SPSS version 27 program. The results show that partially, Debt to Equity Ratio has no effect on Net Profit Margin, as evidenced by the t-count value of -0.779 < t-table 2.365 with a significance of 0.461 > 0.05. Total Asset Turnover also has no effect on Net Profit Margin, as evidenced by the t-count value of 1.842 < t-table 2.365 with a significance of 0.108 > 0.05. Simultaneously, the results show that Debt to Equity Ratio and Total Asset Turnover) have no effect on Net Profit Margin, as evidenced by the F-count value of 3.902 < F-table 4.737 with a significance of 0.073 > 0.05, with a contribution of 39.2% to Net Profit Margin, while the remaining 60.8% is influenced by other variables not examined in this study
References
Buku:
Anwar, M. (2019). Dasar-dasar manajemen keuangan perusahaan. Jakarta. Kencana.
Astawinetu, E. D. & Handini, S. 2020. Manajemen Keuangan: Teori dan Praktek. Surabaya: Scopindo Media Pustaka.
Harahap, S. S. (2018). Analisis kritis atas laporan keuangan (ed. 1). Jakarta: Rajawali Pers..
Hery. (2018). Pengantar Manajemen. Jakarta: Gramedia Widiasarana Indonesia.
Hery. (2020). Analisis Laporan Keuangan. Jakarta: PT Grasindo.
Hery. (2021). Analisis Laporan Keuangan-Integrated And Comprehensive. Jakarta: Gramedia Widiasarana Indonesia.
Irfani, A. (2020). Manajemen keuangan dan bisnis: Teori dan aplikasi. Jakarta: PT Gramedia Pustaka Utama.
Kasmir. (2018). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Kasmir (2019). Analisis laporan keuangan (13 ed). Jakarta: Rajawali Pers.
Rachmad, Y. E., et al. (2024). Buku Ajar Pengantar Manajemen. Jambi: PT. Sonepida Publishing Indonesia.
Sugiyono, (2018). Metode Penelitian Bisnis. Bandung: Alfabeta.
Sugiyono, (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Jurnal:
Adela, jihan saniyyah. 2024. “Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Net Profit Margin.” Presiding Seminar Nasional Manajemen 3(2): 531–34.
Anggriani, Devi, dan Nurul Hasanah. 2017. “Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER) Terhadap Net Profit Margin.” Journal Of Management Studies 4(3): 123–26.
Firdiana, Fazira, dan Riski Dwi Nugroho. 2024. “Pengaruh Cash Ratio , Debt To Asset Ratio Dan Total Asset Turnover Terhadap Net Profit Margin Pada Pt Profesional Telekomunikasi Indonesia Tbk .” 2(3): 2294–2302.
Iriana Kusuma Dewi, dan Intan Sari Budhiarjo. 2023. “Pengaruh DER, TATO, dan Firm Size terhadap ROA pada PT Elnusa Tbk Periode 2011 - 2021.” JURNAL MADANI: Ilmu Pengetahuan, Teknologi, dan Humaniora 6(2): 59–66.
Lumbantobing, Sabar Pardamean, Yudhistira Adwimurti, dan Selfiani. 2024. “Pengaruh Current Ratio, Debt to Asset Ratio, dan Total Asset Turn Over terhadap Net Profit Margin.” MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi 2(5): 155–76.
Nuryani, Anum. 2023. “ITO, TATO dan DER terhadap NPM Industri Farmasi (periode 2020).” Jurnal Ekonomi Utama 2(2): 252–57.
Octavia, Dhea Dwi. 2024. “Pengaruh Total Assets Turnover , Current Ratio Dan Debt To Equity Ratio Terhadap Net Profit Margin Pada Pt Nippon Indosari Corpindo Tbk Periode 2013-2022.” 2(4): 3089–99.
Putri, Nanda Amika, dan Arif Hidayat. 2025. “Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Net Profit Margin Pada Pt Bumi Citra Permai Tbk Periode 2013-2023 The Effect Of Current Ratio And Debt To Equity Ratio On Net Profit Margin At Pt Bumi Citra Permai Tbk For The 2013-2023 Period Jicn.” (September): 4969–80.
Putri, Qisthi Andita et al. 2022. “Analisis Current Ratio, Debt To Equity Ratio Dan Total Asset Turnover Terhadap Net Profit Margin Pada Perusahaan Bumn Dalam Klaster Ndhi Periode 2014-2018.” Jurnal Indonesia Membangun 21(01): 93–104.
Putri, Sherin, Najwa Velisa, dan Siti Nurcahayati. 2024. “Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Net Profit Margin Pada Pt Indocement Tunggal Prakarsa Tbk Periode 2013-2022.” JORAPI : Journal of Research and Publication Innovation 2(4): 1373–82. https://jurnal.portalpublikasi.id/index.php/JORAPI/index.
Sihombing, Anjali, dan Rizka Wahyuni Amelia. 2025. “Pengaruh Debt To Equity Ratio Dan Total Assets Turnover Terhadap Net Profit Margin Pada Pt Mayora Indah Tbk Periode 2013-2023.” Jurnal Penelitian Terapan Ilmu Multidisiplin 3(2): 267–74.
Stema, Sekar Marfita. 2019. “Pengaruh Current Ratio, Debt to Equty Ratio dan Total Assets Turnover terhadap Net Profit Margin pada Perusahaan Kosmetik di BEI Periode 2013-2017.” Science of Management and Students Research Journal 1(3): 81–90.
Wati, Siti Rahma, dan Adji Widodo. 2025. “Pengaruh Debt To Equity Ratio ( DER ) Dan Total Asset Turnover ( TATO ) Terhadap Net Profit Margin Pada PT Mustika Ratu Tbk Tahun 2015-2024.” Jurnal Ilmiah Ekonomi Dan Manajemen 3(9): 141–52.
Widiani, Puja. 2019. “Pengaruh Current Ratio, Cash Ratio, dan Total Assets Turnover Net Profit Margin pada Industri Makanan dan Minuman Periode 2013-2017.” 7.
Website:
