PENGARUH TOTAL ASSET TURN OVER DAN DEBT TO EQUITY RATIO TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN SUB SEKTOR KERAMIK, KACA, DAN PORSELIN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2019

Yori Silki Adrian Powa, Yori Silki Adrian Powa (2021) PENGARUH TOTAL ASSET TURN OVER DAN DEBT TO EQUITY RATIO TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN SUB SEKTOR KERAMIK, KACA, DAN PORSELIN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2019. skripsi thesis, Universitas Batanghari.

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Abstract

ABSTRACT Yori Silki Adrian Powa / 1700861201386 / 2021 / Batanghari University/ Faculty Of Economics / Financial Management / the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) in Ceramics, Glass and Porcelain Sub Sector Companies Listed on the Indonesia Stock Exchange (IDX) 2015-2019 / 1 st Advisor Hj. Atikah, SE., MM / 2 nd Advisor Amilia Paramita Sari, SE., Msi Evaluation of the company's financial condition can be seen from the company's financial statements, such as a balance sheet which is a summary of assets, debt and equity at a certain time. Company performance is a description of a company's financial condition to provide solutions in making the right decisions. Financial ratios are a study that looks at the comparison between the amounts contained in the financial statements using a formula that is considered representative to be applied. There are 4 types of financial ratios, namely: Activity Ratios, Leverage Ratios, Liquidity Ratios, and Profitability Ratios. One of the sub-sectors on the Indonesia Stock Exchange, namely the Ceramics, Glass and Porcelain Sub-Sector. Companies listed in the Ceramic, Glass and Porcelain Sub-Sector include: PT Arwana Citra Mulia Tbk, PTMulia Industrindo Tbk, Surya Toto Indonesia Tbk, Asahimas Flat Glass Tbk, Inti Keramik Alam Asri Industri Tbk, Keramika Indonesia Association Tbk, Mark Dynamics Indonesia Tbk. The research method used is quantitative method and the type of data used in this study is secondary data obtained from the financial statements of ceramics, glass and porcelain sub-sector companies. The comparison result between t count and t table which shows t count of 1.27 while t table of 2.10. From these results, it can be seen that tcount t table is 1.27 <2.10 while the comparison result between t count and t table shows that t count is-3.58 while t table is 2.10. From these results, it can be seen that the tcount t table, namely 3.58> 2.10. Total Asset Turn Over and Debt to Equity Ratio simultaneously affect the Net Profit Margin with the Coefficient of Determination (R2) of 42,4% Total Asset Turn Over and Debt to Equity Ratio variables can explain the change in Net Profit Margin of 30.4%. Total Asset Turn Over has a positive effect on the dependent variable Net Profit Margin with a regression coefficient of 0.224 and Debt to Equity Ratio has a negative effect on the dependent variable Net Profit Margin with a regression coefficient of -0.63

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