Pengaruh Return on Assets (ROA) dan Return on Equity (ROE) Terhadap Pertumbuhan Laba Pada PT. Indofood Sukses Makmur Tbk
DOI:
https://doi.org/10.35870/jemsi.v12i5.6914Keywords:
Return On Asset (ROA), Return On Equity (ROE), Pertumbuhan LabaAbstract
This study aims to analyze the effect of Return on Assets (ROA) and Return On Equity (ROE) on Profit Growth at PT Indofood Sukses Makmur Tbk for the 2012-2024 period. The research methodology used is associative quantitative research. The population of this study is the financial statements of PT Indofood Sukses Makmur for the 2012-2024 period, with the sample taken from the 2012-2024 financial statements. The sample was determined using Purposive S ampling. Data analysis methods used classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression (correlation coefficient, coefficient of determination), and hypothesis testing (T-test and F-test) using SPSS version 27. The independent variables consist of Return on Assets (X1) and Return on Equity (X2), while the dependent variable is Profit Growth. The t-test results show that the calculated t value is -1.344 < t table 2.228 and the sig. value is 0.209 > 0.05. This means that the Return On Asset variable partially has no influence and is not significant on Profit Growth. Then the Return On Equity variable shows a calculated t value of 1.685 < t table 2.228 and the sig. value is 0.130 > 0.05. This means that the Return On Equity variable partially has no influence and is not significant on Profit Growth. So simultaneously the ROA and ROE variables do not have a significant influence on profit growth.
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