Selvi Nur Kholifah, Abidah Dwi Rahmi Satiti, Rivatul Ridho Elvierayani

Faktor-Faktor Yang Mempengaruhi Pertumbuhan Laba Pada Perusahaan Industri Barang Konsumsi

Introduction

Faktor-faktor yang mempengaruhi pertumbuhan laba pada perusahaan industri barang konsumsi. Temukan faktor pengaruh pertumbuhan laba perusahaan industri barang konsumsi di BEI (2017-2021). Riset kuantitatif ini menganalisis DER & TATO, mengungkap dampak TATO negatif pada laba.

Abstract

Pertumbuhan laba sangat penting untuk mengevaluasi kinerja keuangan suatu perusahaan. Pertumbuhan laba membantu keputusan bisnis karena meningkatkan nilai perusahaan dan menarik investor. Tujuan riset ini untuk menguji pengaruh Debt to Equity Ratio serta Total Asset Turnover terhadap Pertumbuhan Laba. Riset ini memiliki sampel 100 perusahaan industri barang konsumsi di BEI antara tahun 2017 sampai 2021. Riset ini merupakan jenis penelitian kuantitatif. Hasil pengujian hipotesis menunjukkan DER tidak mempunyai dampak pada Pertumbuhan Laba, sedangkan TATO mempunyai dampak negatif pada Pertumbuhan Laba. Hasil riset ini berkontribusi empiris mengenai penelitian terkait pengaruh DER dan TATO pada Pertumbuhan Laba.

Review

The paper, "Faktor-Faktor Yang Mempengaruhi Pertumbuhan Laba Pada Perusahaan Industri Barang Konsumsi," addresses a highly relevant and critical area of financial research: the determinants of profit growth. This topic is fundamental for evaluating corporate performance, guiding business decisions, and attracting investment. The study's clear objective is to empirically assess the influence of Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) on profit growth within the consumer goods industry listed on the Indonesian Stock Exchange (BEI). Employing a quantitative research design, the analysis spans a five-year period from 2017 to 2021, utilizing a substantial sample of 100 companies. The research makes a valuable empirical contribution by focusing on a specific and economically significant sector. By examining DER and TATO, two core financial metrics, the study offers practical insights into their interplay with profitability trends for consumer goods firms. The defined sample and time frame contribute to the study's clarity and replicability, reinforcing the robustness of its empirical findings. The paper's stated aim to contribute to the existing body of empirical literature on these specific relationships is a commendable strength. While the study's objective and methodology are clearly outlined, the abstract reveals intriguing and potentially counter-intuitive results that warrant deeper discussion. The finding that DER has no impact on profit growth, while plausible given specific industry capital structures, is less surprising than the finding that TATO has a *negative* impact on profit growth. A thorough explanation of this negative relationship, exploring potential underlying mechanisms such as aggressive sales strategies leading to lower margins, increased operating costs, or issues related to asset utilization efficiency within the consumer goods sector, would significantly enhance the paper's analytical depth. Future research could expand the model to include additional critical variables, such as operational efficiency, market competition, or macroeconomic factors, to provide a more comprehensive understanding of the multifaceted drivers of profit growth.

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