Pengaruh Current Ratio, Debt To Asset Ratio dan Receivable Turnover terhadap Net Profit Margin pada perusahaan pertambangan migas yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun 2014-2023

Hakim, Apip Abdul (2025) Pengaruh Current Ratio, Debt To Asset Ratio dan Receivable Turnover terhadap Net Profit Margin pada perusahaan pertambangan migas yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun 2014-2023. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Minyak bumi dan gas alam merupakan komoditas yang berperan penting dalam memasok sumber energi di dunia. Dengan tingkat konsumsi yang tinggi menjadikan kedua komoditas tersebut menjadi pemasok energi terbesar di dunia di atas batu bara. Namun hal tersebut tidak menunjukan bahwa pendapatan laba perusahaan migas yang selalu positif. Laba merupakan komponen penting dalam laporan keuangan perusahaan. Berdasarkan teori signaling laba pada perusahaan bisa dijadikan sebagai sinyal yang menarik minat investor. Penelitian ini bermaksud untuk menganalisis, pengaruh dari Current Ratio, Debt to Asset Ratio dan Receivable Turnover baik secara parsial maupun simultan terhadap variabel Net Profit Margin pada Perusahaan Pertambangan Migas yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2014-2023. Metode yang digunakan dalam penelitian ini berupa metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder dengan bentuk data panel yang diambil dari laporan keuangan AKR Corporindo Tbk, Elnusa Tbk, PT Rukun Raharja Tbk, PT Energy Mega Persada Tbk dan PT. Medco Energi Internasional Tbk. Teknik analisis data menggunakan perhitungan melalui software Eviews 12. Hasil penelitian menunjukan bahwa Current Ratio, Debt to Asset Ratio dan Receivable Turnover tidak memiliki pengaruh yang signifikan terhadap Net Profit Margin pada Perusahaan Pertambangan Migas yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2014-2023. Koefisien determinasi dari Current Ratio 1%, Debt to Asset Ratio 1,67%, Receivable Turnover 3%, yang menunjukan kontribusi masing-masing variabel terhadap Net Profit Margin adalah 0,01. 0,0167 dan 0,03. Bukan hanya secara parsial, secara simultan semua indikasi variabel juga tidak berpengaruh signifikan. Current Ratio dan Debt to Asset Ratio memberikan kontribusi 3%, Current Ratio dan Receivable Turnover memberikan kontribusi 3,9%, Debt to Asset Ratio dan Receivable Turnover memberikan kontribusi 3,26% dan Current Ratio, Debt to Asset Ratio dan Receivable Turnover memberikan kontribusi 4,29%. Kesimpulan akhir dari penelitian menyatakan bahwa variabel Current Ratio, Debt to Asset Ratio dan Receivable Turnover baik secara parsial maupun secara simultan tidak memiliki pengaruh yang signifikan terhadap Net Profit Margin. Dalam hal manajemen keuangan syariah, hasil ini sesuai dengan prinsip-prinsip syariah Petroleum and natural gas are commodities that play an important role in supplying energy sources in the world. With a high level of consumption, the two commodities are the world's largest energy suppliers over coal. However, this does not show that oil and gas companies' profit income is always positive. Profit is an important component of a company's financial statements. Based on the theory of profit signaling in a company, it can be used as a signal that attracts investors' interest. This study intends to analyze the effect of Current Ratio, Debt to Asset Ratio and Receivable Turnover both partially and simultaneously on the Net Profit Margin variable in Oil and Gas Mining Companies Listed on the Indonesian Sharia Stock Index (ISSI) in 2014-2023. The method used in this study is in the form of a descriptive method with a quantitative approach. The data used is secondary data in the form of panel data taken from the financial statements of AKR Corporindo Tbk, Elnusa Tbk, PT Rukun Raharja Tbk, PT Energy Mega Persada Tbk and PT. Medco Energi Internasional Tbk. Data analysis technique using calculations through Eviews 12 software. The results of the study show that the Current Ratio, Debt to Asset Ratio and Receivable Turnover do not have a significant influence on the Net Profit Margin of Oil and Gas Mining Companies Listed on the Indonesian Sharia Stock Index (ISSI) in 2014-2023. The determination coefficient of the Current Ratio is 1%, Debt to Asset Ratio 1.67%, Receivable Turnover 3%, which shows the contribution of each variable to the Net Profit Margin is 0.01. 0.0167 and 0.03. Not only partially, simultaneously all variable indications also have no significant effect. Current Ratio and Debt to Asset Ratio contributed 3%, Current Ratio and Receivable Turnover contributed 3.9%, Debt to Asset Ratio and Receivable Turnover contributed 3.26% and Current Ratio, Debt to Asset Ratio and Receivable Turnover contributed 4.29%. The final conclusion of the study states that the variables Current Ratio, Debt to Asset Ratio and Receivable Turnover either partially or simultaneously do not have a significant influence on the Net Profit Margin. In terms of Islamic financial management, these results are in accordance with Islamic principles

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