Pengaruh Current Ratio, Debt To Asset Ratio, Operating Profit Margin Dan Total Assets  Turn Over Terhadap Perubahan Laba Pada Perusahaan Food And Beverage Yang Terdaftar Di BEI Periode 2021-2023

Nurul Komariyah; Ratna Wijayanti

Nurul Komariyah Institut Teknologi dan Bisnis Widya Gama Lumajang
Ratna Wijayanti Institut Teknologi dan Bisnis Widya Gama Lumajang

Keywords: CR, DAR, OPM, TATO and Profit Changes

Abstract

The purpose of this study is to determine and analyze the current ratio (CR), debt to asset ratio (DAR), operating profit margin (OPM) and total assets turnover (TATO) on Profit Changes in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The data used in this study are secondary data in the form of annual financial reports of food and beverage companies for the period 2021-2023 via the website www.idx.co.id. Sampling in this study used the purposive sampling method, the samples obtained were 46 food and beverage companies multiplied by 3 years of observation so that the sample data obtained were 138 samples. The number of outlier data was 46 outlier data, so that the sample data in this study was 92 sample data. The analysis technique used in this study was the multiple linear regression analysis method. The results of this study conclude that: current ratio and debt to asset ratio do not affect Profit Changes, while operating profit margin and total assets turnover affect Profit Changes in Food and Beverage companies listed on the IDX for the 2021-2023 period.