ANALISA PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO DAN UKURAN PERUSAHAAN TERHADAP RETURN ON ASSETS DENGAN NET PROFIT MARGIN SEBAGAI VARIABLE MODERASI (Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 - 2021)

SURYANA, ANANG (2022) ANALISA PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO DAN UKURAN PERUSAHAAN TERHADAP RETURN ON ASSETS DENGAN NET PROFIT MARGIN SEBAGAI VARIABLE MODERASI (Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 - 2021). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini berfokus untuk menguji bagaimana Debt to Equity Ratio, Current Ratio, Ukuran Perusahaan mempengaruhi rasio Return On Assets dengan Net Profit Margin sebagai variabel moderasi. Penelitian ini memiliki populasi perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2021. Data penelitian adalah data sekunder dengan masa observasi selama 7 tahun. Purposive sampling digunakan untuk metode penentuan sampel, dimana dari seluruh perusahaan Farmasi yang terdaftar di BEI diambil 8 perusahaan yang melaporkan laporan keuangannya selama masa penelitian. Penelitian ini juga menggunakan Analisis Regresi Moderat (MRA) untuk metode analisisnya. Hasil penelitian menunjukkan bahwa Debt to Equity Ratio (DER) berpengaruh positif dan signifikan terhadap Return On Assets (ROA). Company Size (Total Assets) berpengaruh negatif dan signifikan terhadap Return On Assets (ROA), sedangkan Current Ratio (CR) tidak berpengaruh terhadap Return On Assets (ROA), Net Profit Margin (NPM) mampu memoderasi hubungan antara Debt to Equity Ratio (DER) dan Return On Assets (ROA), di sisi lain Net Profit Margin ( NPM) tidak mampu memoderasi hubungan antara Current Ratio (CR) dan Ukuran Perusahaan (Total Assets) dengan Return On Assets (ROA) Kata kunci : Debt to Equity Ratio, Current Ratio, Ukuran Perusahaan, Return On Assets dan Net Profit Margin The study focusing to examine how the Debt to Equity Ratio, Current Ratio, Company Size influence the Return On Assets ratio with Net Profit Margin as a moderating variable. This study has pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2015-2021 for the population. The research data is secondary data with an observation period of 7 years. Purposive sampling is used for the method to determining the sample, where from all Pharmacheutical companies listed on the Stock Exchange of 8 companies that report their financial statements during the study period are taken. This study also using Imoderated regression analysis (MRA) for the analytical method. The results appeared that the Debt to Equity Ratio (DER) has a positive and significant effect on Return On Assets (ROA. Company Size (Total Assets) has a negative and significant effect on Return On Assets (ROA). Meanwhile, the Current Ratio (CR) has no effect on Return On Assets (ROA). Net Profit Margin (NPM) is capable to moderate the relationship between Debt to Equity Ratio (DER) and Return On Assets (ROA). In other side, Net Profit Margin (NPM) is not capable to moderate the relationship between Current Ratio (CR) and Company Size (Total Assets) with Return On Assets (ROA). .Keywords: Debt to Equity Ratio, Current Ratio, Company Size, Return On Assets and Net Profit Margin

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