PENGARUH INFLASI DAN CURRENT RATIO TERHADAP PERTUMBUHAN LABA PADA PT ULTRAJAYA MILK INDUSTRY (TRANDING COMPANY. Tbk.) PERIODE 2014-2023

Authors

  • Cinta Sabrina Febrianti Universitas Pamulang
  • Nurwita Nurwita Universitas Pamulang

DOI:

https://doi.org/10.61722/jrme.v2i5.6374

Keywords:

Inflation, Current Ratio (CR), Profit Growth

Abstract

This study aims to determine: The Effect of Inflation and Current Ratio on Profit Growth at PT Ultrajaya Milk Industry and Trading Company Tbk, both partially and simultaneously. The research method used is descriptive quantitative. The data used is secondary data in the form of financial reports of PT Ultrajaya Milk Industry and Trading Company for a period of 10 years from 2014-2023, which were obtained through the BEI (Indonesia Stock Exchange). The analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results of the study show that partially Inflation (X1) does not affect Profit Growth (Y) seen from the results of the t test which shows Inflation (X1) with a significant value of >0.05, namely 0.126. Partially Current Ratio (X2) does not affect Profit Growth (Y) seen from the results of the t test showing Current Ratio (X2) with a significant value of <0.05, namely 0.028. Simultaneously, Inflation (X1) and Current Ratio (X2) do not have a significant effect on Profit Growth (Y). This can be seen from the significant value of 0.171 while for F table it is 4.47 so that F count 2.294> F table of 4.47 (2.294> 4.47) and the results of the coefficient of determination that Inflation and Current Ratio on profit growth have an effect of 39.6% while the remaining 60.4% is influenced by other variables such as Return On Assets (ROA) which are not presented in the research model.

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Published

2025-08-23

Issue

Vol. 2 No. 5 (2025): September

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