Pengaruh Net Profit Margin (NPM) dan Debt To Equity Ratio (DER) terhadap Return On Equity (ROE) pada perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2021

Kulsum, Syifa Aulia (2023) Pengaruh Net Profit Margin (NPM) dan Debt To Equity Ratio (DER) terhadap Return On Equity (ROE) pada perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2021. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

INDONESIA : Return On Equity adalah ukuran pendapatan yang tersedia bagi perusahaan baik pemegang saham ataupun saham preferen modal yang diinvestasikan. Karena peningkatan Return On Equity menunjukkan bahwa kinerja perusahaan semakin bauk, ketika kinerja perushaan meningkat dampak pada pengembalian/income return pendapatan akan semakin tinggi juga. Selain itu, semakin rendah menunjukkan bahwa kinerja bisnis menurun seiring dengan kinerja bisnis semakin buruh pengaruhnya terhadap hasil (income yield) semakin rendah pendapatannya. Satu dari sekian faktor yang bisa berpengaruh terhadap Return On Equity ialah Net Profit Margin dan Debt to Equity Ratio. Kerangka pemikiran penelitian ini dilandaskan pada teori bahwa Net Profit Margin mengalami kenaikan Return On Equity pun mengalami kenaikan, begitupun sebaliknya apabila Net Profit Margin mengalami penurunan maka Return On Equity pun ikut mengalami penurunan. Dan apabila Debt to Equity Ratio naik Return On Equity akan ikut naik dan sebaliknya apabila Debt to Equity Ratio turun maka Return On Equity akan mengalami kenaikan. Metode penelitian ini menggunakan metode deskriptif melalui pendekatan kuantiratif. Sumber data yang digunakan ialah data panel dimana terdapat data Cross Section dan Time series yang didapat dari data keuangan yang dipublish oleh perusahaan farmasi periode 2012-2021. Teknik analisis data yang digunakan adalah analisis deskriptif, analisis regresi data panel ( Uji Chow dan Uji Hausman), analisis koefesien determinasi, analisis uji hipotesis (Uji signifikan parsial/Uji T) dan uji signifikan simultan (Uji F). Hasil penelitian memperlihatkan bahwa secara parsial Net Profit Margin dan Debt to Equity Ratio tidak berpengaruh signifikan dimana Net Profit Margin thitung<ttabel (0.369092<1.70329) dan Debt to Equity Ratio 0.640846<1.70329. Selanjutnya secara simultan Net Profit Margin dan Debt to Equity Ratio berpengaruh signifikan terhadap Return On Equity dengan nilai Fhitung>Ftabel (4.588431>2.98) dan nilai signifikansinya 0.006459<0,05 sehingga Ho ditolak dan Ha diterima. ENGLISH : Return On Equity is a measure of income available to a company, whether shareholders or preferred shares invest capital. Because an increase in Return on Equity shows that the company's performance is getting better, when the company's performance increases the impact on returns/income returns will be higher too. Apart from that, the lower it shows that business performance decreases along with business performance, the more workers influence the results (income yield), the lower the income. One of the factors that can influence Return On Equity is Net Profit Margin and Debt to Equity Ratio. The framework of this research is based on the theory that Net Profit Margin experiences an increase. Return On Equity also increases, and vice versa, if Net Profit Margin decreases, Return On Equity also decreases. And if the Debt to Equity Ratio increases, Return On Equity will also increase and vice versa, if the Debt to Equity Ratio decreases, Return On Equity will increase. This research method uses a descriptive method through a quantitative approach. The data source used is panel data where there is Cross Section and Time series data obtained from financial data published by pharmaceutical companies for the 2012-2021 period. The data analysis techniques used are descriptive analysis, panel data regression analysis (Chow test and Hausman test), coefficient of determination analysis, hypothesis test analysis (partial significant test/T test) and simultaneous significant test (F test). The research results show that partially the Net Profit Margin and Debt to Equity Ratio do not have a significant effect where the Net Profit Margin t is calculated <ttable (0.369092 <1.70329) and the Debt to Equity Ratio is 0.640846 <1.70329. Furthermore, simultaneously Net Profit Margin and Debt to Equity Ratio have a significant effect on Return On Equity with a value of Fcount>Ftable (4.588431>2.98) and a significance value of 0.006459<0.05 so that Ho is rejected and Ha is accepted.

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