Net Profit Margin Research Articles

Faktor-Faktor yang Mempengaruhi Intellectual Capital Terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia

This study aims to determine the factors that can affect Intellectual Capital, using the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA). The number of samples used in the study using the purposive sampling method were 22 companies in the hotel, restaurant and tourism sub-sector that were listed on the Indonesia Stock Exchange in 2018-2022. The type of data used is secondary in the form of published financial reports, and the data is analyzed using multiple linear regression analysis. The results of this study indicate that the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA) have a significant effect on Net Profit Margin (NPM).

The Impact of Profitability on The Market Value of Industrial Products Companies Listed on The Stock Exchange of Thailand

This article aims to study the impact of profitability on the market value of industrial products companies listed on the Stock Exchange of Thailand. Use a quantitative research methodology by analyzing secondary data from 84 firms, comprising a total of 336 data points. The data is sourced from companies listed on the Stock Exchange of Thailand throughout the period of 2019 to 2022, spanning four years. The data is extracted from annual reports, financial statements, annual information disclosure forms (Form 56-1), and SETSMART. The study used two types of statistics: descriptive statistics, which include minimum and maximum numbers, averages, and standard deviations; and inferential statistics, which include looking at the Pearson correlation coefficient. and studying multiple regression. The research findings indicate the rate of return on assets. Return on equity and net profit margin There is no impact on the market value when considering the ratio of market price to net profit. The rates of return on assets and net profit margin It affects the market value by influencing the ratio of the market price to the book value. The net profit rate is a factor in the market value of the dividend yield. This finding will prove advantageous to investors, executives, and entrepreneurs when evaluating and making informed choices on business administration or investing in the Stock Exchange of Thailand.

Investment Value Analysis of BYD: An Integrated PEST and Financial Approach

This paper presents a detailed investigation into BYD Company Limited's investment value, incorporating a comprehensive Political, Economic, Social, and Technological (PEST) analysis with an in-depth financial evaluation. Findings from the PEST analysis underscore BYD's adept navigation of supportive government policies and its proactive stance against international trade challenges, affirming its strong domestic market position and readiness for global expansion. Economically, BYD has shown resilience through effective pricing strategies and market diversification, maintaining profitability amidst global financial fluctuations. Socially, the company's alignment with environmental sustainability trends has strengthened its brand and customer loyalty. Technologically, BYD’s advancements in battery technology and electric drivetrains position it as an industry leader. Financial findings highlight a robust year-over-year revenue increase of 42.04%, an impressive gross profit rise by 42.42%, and a significant leap in operating profit by 360.53%. Despite slight contractions in net profit margins, the company’s financial health remains strong with promising prospects for future profitability. Together, these analyses depict BYD as a compelling investment, poised for sustained growth within the NEV sector.

Pengaruh Likuiditas Dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Rokok Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013-2022

AbstractThis research aimed to determine the extent of the influence of liquidity using the Current Ratio (CR) proxy andThis research aimed to determine the extent of the influence of liquidity using the Current Ratio (CR) proxy and profitability with the Net Profit Margin (NPM) proxy on stock price, both partially and simultaneously. The study focused on three samples of tobacco companies listed on the Indonesia Stock Exchange during the 2012 to 2021 period. The sumpling method employed was purposive sampling and the data utilized were secondary. The data analysis method involved multiple linear regression analysis, as well as partial and simultaneous tests. The result indicated that, partiallty, the net profit margin had a positive and significant effect on stock prices, while the current ratio, on the other hand, did not have a significant impact on stock prices. Simultaneously, both the current ratio and net profit margin had a significant impact on stock prices.

PT Matahari Department Store TBK Income Statement Analysis

This research aims to find out how each income variable contributes to total income and analysis of financial performance at PT Matahari Department Store Tbk (Matahari), which is one of the leading retail companies in Indonesia that provides clothing, accessories, beauty and household products using the ratio financial Return On Investment (ROI), Net Profit Margin (NPM), Total Asset Turnover (TATO) from 2019 to 2023, then financial performance using the Du Pont approach analysis. This research uses a qualitative descriptive research method. And from the research results we can show that the condition of the profit and loss report at PT Matahari can be said to be quite good even though there are fluctuations in the contribution of income and total income variables and are in a negative condition. With the du pont system analysis, financial performance has increased even though it is still in a negative condition too. This is influenced by the percentage of net profit or NPM which experiences a negative decrease in losses and is followed by an increase in the TATO value.

ANALISIS PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS: STUDI KASUS PADA RUMAH SAKIT X

This study aims to analyze the effect of working capital management on profitability in X Hospital. The research method used is descriptive quantitative. The data source used comes from secondary data in the form of financial statements of Hospital X for the period 2020 - 2022. Working capital analysis is carried out by analyzing financial ratios using cash turnover, accounts receivable turnover, and inventory turnover ratios. Meanwhile, to analyze profitability, the ratios of return on assets (ROA), return on equity (ROE,) and net profit margin (NPM) were used. The results showed that working capital management has a significant effect on profitability

Examining the factors influencing Stock Market in India

This study explores the factors that take hold on prices of stock which represent financial and real sector of our economy. These factors can be of any type like gold price, money supply, election, monetary policy, political change, investor sentiment, social media, unemployment, psychology, air quality, exchange rate, financial institutional investor, commodity channel index, consumer price index, domestic institutional investor, economic policy uncertainty, net profit margin, debt equity ratio, gross profit ratio and Morgan Stanley capital international in India. The study also reveals the relation between the factors with respect to change in stock prices. Study also determined whether there is any relation of income, education and investment with respect to stock market in India. Which factors affect the most to stock market in India? Study has done factor analysis of each factor with respect to Stock Market. The study reveals that there is relation among the factors affecting stock market in India. In thi study, ANOVA used to calculate the F value and it was founded that F value is greater than table or critic value. Hence null hypothesis is rejected.

EKSPLORASI DINAMIKA STRUKTUR MODAL PADA PT SEMEN INDONESIA (PERSER) TBK

This research explores the capital structure of PT Semen Indonesia (Persero) Tbk for the period 2019-2023, using qualitative methods and literature review studies. The research focus includes analysis of Debt to Equity Ratio (DER), Liquidity, Profitability (ROA), Total Asset Turnover, Sales Growth, Asset Structure, Net Profit Margin, Company Size, and Business Risk. The data analyzed comes from the company's annual financial statements as well as various other reliable public data sources. The research findings show that DER has decreased significantly, reflecting an increase in the company's financial stability. Although liquidity fluctuates and tends to be below industry standards, ROA is relatively stable with an average of 2.9%, while Total Asset Turnover and Net Profit Margin perform quite well despite being below industry standards. Sales Growth fluctuated significantly, while the company's Asset Structure experienced a decline. Nonetheless, Company Size stabilized with significant total assets, and Business Risk showed moderate fluctuations. This research provides important insights for company management in developing more efficient financial strategies for the future

STUDI EKSPLORASI FAKTOR PENENTU PENILAIAN HARGA SAHAM PT SEMEN INDONESIA (PERSERO) TBK

This research explores the share price performance of PT Semen Indonesia (Persero) Tbk from 2019 to 2023 using descriptive analysis methods. The research focus includes variables such as Earnings Per Share (EPS), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE), Current Ratio (CR), Price Earning Ratio (PER), and Net Profit Margin (NPM). The data used comes from the annual financial report of PT Semen Indonesia. Research findings show that the company experiences significant fluctuations in EPS which are influenced by sales dynamics and operational costs.ROE shows variations in the efficiency of using own capital, while DER decreases consistently, reflecting good management in debt management. TATO and ROA experienced fluctuations, reflecting the company's efforts to optimize the use of assets to increase operational efficiency. The company's liquidity, as reflected in the CR remains stable in meeting short-term obligations. Even though PER has decreased, indicating a lower market assessment of share valuation, NPM varies due to fluctuating operational costs. To improve stability and profitability in the future, the company's focus needs to be increased on operational efficiency and better cost management

Is Islamic Banking Sustainable in Terms of Financial Performance? Empirical Evidence from GCC Countries

The aim of this study is to evaluate the Islamic banking sector with the help of financial performance criteria and to reveal whether the sector is sustainable or not. The sustainability analysis uses the latest unit root tests that take into account Fourier expansions. The study uses unit root tests, which are generally used to analyze the sustainability of public debt, with updated versions that differ from the literature and with the help of financial performance indicators of the banking sector for sustainability analysis. The study uses the data of the Islamic banking sector operating in the member countries of the Gulf Cooperation Council (GCC) for the 4th quarter of 2013 and the 2nd quarter of 2022. The quarterly data of “ROA, ROE and Net Profit Margin” are considered as financial performance indicators for sustainability analysis. Although the results of the empirical analysis show different results for each of the financial indicators of Islamic banking in the analyzed countries, in general it shows that the Islamic banking sector operating in all GCC countries except the UAE is sustainable in terms of the financial indicators used in at least one category. These results show that the development of Islamic banking is real and promising for the future. Therefore, the development of projects that contribute to the development of the Islamic financial sector and the support of this sector is an important responsibility for the relevant parties. It is expected that these results will provide important signals to the policymakers of the respective countries and contribute to the healthy development of the Islamic banking sector.

Understanding the aftermath of banks merger: analyzing price effects on public sector banks since the COVID-19 pandemic

PurposeThe current study immerses in the realm of bank mergers among prominent PSBs in India, focusing on the financial performance of six recently merged PSBs entities. Amidst the global impact of the COVID-19 pandemic on economies, the study aims to uncover the efficiency of these PSBs in navigating this unprecedented crisis.Design/methodology/approachThe evaluation encompasses panel data on an annual basis spanning from 2020 to 2023. To assess the overall efficiency of merged PSBs, the advanced statistical technique like one-step system generalized method of moments has been applied to estimate its efficiency.FindingsThe study findings affirm that PSB mergers have bolstered financial metrics and efficiency. Enhanced return on equity (ROA) and net profit margin (NPM) signify improved profitability and efficiency. The consolidation also facilitates better asset management and utilization. Moreover, merged entities benefit from economies of scale, cost efficiencies, risk diversification, technological investments, and overall performance improvements.Practical implicationsThe study's policy suggestions stress ongoing consolidation efforts to boost banking sector resilience, advocating for improved efficiency, governance, and asset quality management. These steps are crucial for successful bank mergers and fostering a robust, competitive banking landscape in India.Originality/valueThis study is a novel attempt to analyze Indian bank profitability and efficiency post PSB mergers amid COVID-19 pandemic. In a developing country like India, especially in PSBs has experienced significant structural changes over the previous 7 years just before pandemic, such a study necessitates a prompt empirical investigation.

Economic Policy Uncertainty and Firm Performance in Pakistan

The aim of this study is to examine the impact of economic policy uncertainty (EPU) on firm performance in Pakistan. Net profit margin (NPM) and ROE are taken as proxies for firm performance. Purposive sampling is used to collect quarterly data of 236 non-financial firms listed on Pakistan Stock Exchange (PSX) from Thomson Reuters Eikon database, as well as quarterly data on EPU and other economic indicators from World Bank database, to test the effect of EPU on firm performance in Pakistan. Using the random effects regression, we observe that economic policy uncertainty has a significant negative impact on the performance of firms in Pakistan. The results are robust in both the models with NPM and ROE as the proxies for firm performance. The findings are crucial for the firms as they need to find ways to deal with high levels of economic policy uncertainty, as well as for the policy makers that they can try to reduce the uncertainty to give a more stable economic environment to the firms operating in Pakistan.

ANALYSIS OF LIQUIDITY RATIOS AND PROFITABILITY RATIOS TO ASSESS FINANCIAL PERFORMANCE

PT. GoTo Gojek Tokopedia Tbk experienced a profit that continued to decline from 2019 to 2022. The purpose of this study is to determine how the profitability ratio is seen from gross profit margin, net profit margin, return on assets, and return on equity at PT. GoTo Gojek Tokopedia Tbk for the 2019-2022 period and to find out how the liquidity ratio is seen from the current ratio, quick ratio, and cash ratio at PT. GoTo Gojek Tokopedia Tbk for the 2019-2022 period. The method used is quantitative descriptive analysis by analyzing the company's financial performance data from 2019 to 2022 using financial ratio analysis based on data listed on the Indonesia Stock Exchange and data from the official website of PT. GoTo Gojek Tokopedia Tbk. Based on the results of Liquidity Ratio analysis at PT. GoTo Gojek Tokopedia Tbk can be said to be good. The Profitability Ratio of PT GoTo Tbk is in a poor position, because it tends to decline below the industry average. The company has sufficient ability to guarantee and pay off its debts to creditors. The results of this financial ratio analysis can also be used as an indicator for investors who are interested in investing in PT GoTo Tbk because the company's financial condition remains strong.

The Role of Capital Structure in Mediating the Effect of Liquidity on Profitability

The objective of this study is to assess the impact of the Current Ratio (CR) on the Net Profit Margin (NPM), with the Debt-to-Equity Ratio (DER) and Debt-to-Asset Ratio (DAR) serving as intervening variables. This research was conducted due to certain business phenomena that became the focal point of investigation, discrepancies between empirical data and existing theories, and gaps in previous studies that prompted the need for further exploration. This study employs a quantitative research approach, utilizing data collection techniques based on company financial reports through documentation methods. The population of this study comprises all companies listed and consistently included in the Business-27 Index on the Indonesia Stock Exchange (IDX) from 2013 to 2022. A total of 6 companies were selected as samples from the 27 companies available, using purposive sampling methods. Path analysis and the Sobel test were utilized as data analysis techniques in this research. The findings of this study indicate that the CR does not have a significant impact on NPM. However, CR has a negative and significant effect on both DER and DAR. Furthermore, DER and DAR do not have a significant influence on NPM. While DER cannot mediate the relationship between CR and NPM, DAR can mediate this relationship.

Pengaruh Current Ratio, Return On Asset, Total Asset Turn Over dan Net Profit Margin terhadap Dividend Payout Ratio

This study aims to examine the influence of the Current Ratio, Return on Assets, Total Asset Turnover, and Net Profit Margin on the Dividend Payout Ratio (A Study of Food and Beverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019 – 2023). The research is conducted using secondary data from financial reports. The sampling technique used is purposive sampling. Data analysis is performed using classical assumption tests, multiple linear regression, F-tests, and t-tests. Out of 44 companies, only 20 consistently released their financial statements annually. For data analysis purposes in this study, the researcher uses statistical testing with SPSS 27. The results show that the Current Ratio, Total Asset Turnover, and Net Profit Margin do not affect the Dividend Payout Ratio, whereas the Return on Assets has a significant influence on the Dividend Payout Rasio.

Evaluation of the Impact of Monetary Policy on the Financial Performance of Manufacturing Companies: Implications of Interest Rates, Inflation and Macroeconomic Stability

This study aims to evaluate the impact of monetary policy on the financial performance of manufacturing companies in Indonesia, emphasising the implications of interest rates, inflation, and macroeconomic stability. Using a quantitative approach through multiple regression analysis, this study analyzes the relationship between monetary policy variables of Bank Indonesia's benchmark interest rate, inflation rate, exchange rate, foreign exchange reserves, and budget deficit with the company's financial performance, as measured using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Secondary data used in this study include the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2023. The study results indicate that the benchmark interest rate has a significant negative effect on ROA and ROE. In contrast, the inflation rate shows varying impacts on NPM and other financial performance. In addition, macroeconomic stability is measured through indicators of the rupiah exchange rate against the USD, foreign exchange reserves, and budget deficit, which significantly affect the company's financial performance. These findings emphasize the importance of monetary policy and macroeconomic stability in determining the profitability of manufacturing companies in Indonesia. This study implies that corporate management needs to develop more adaptive strategies to deal with fluctuations in monetary policy and macroeconomic conditions. In addition, policymakers need to consider the long-term impact of monetary policy on the manufacturing sector to create an economic environment conducive to industrial growth. This study contributes significantly to the literature on the impact of monetary policy on corporate financial performance in emerging markets.

Analysis of Differences Between CR, DER, NPM, TATO on the Financial Performance of Telecommunication Companies Listed on the IDX During Covid-19

This research aims to analyze differences in CR, DER, NPM, TATO on the financial performance of telecommunications companies in Indonesia during Covid 19. The population used in the research is telecommunications sector companies listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling technique. The data collection method is using secondary data originating from financial reports that have been published by the company via the official website www.idx.co.id. This research proves that Covid-19 does not cause the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (BEI) to increase or decrease significantly, whether seen from the Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM). ), Total Asset Turnover Ratio (TATO). However PT. Telekomunikasi Indonesia Tbk. is the best company since Covid-19 because of the number of people consuming internet packages at PT. Telecommunications continues to improve. This result can be seen from the Net Profit Margin (NPM) ratio, where the net profit of PT. Telekomunikasi Indonesia Tbk. continue to increase.

Financial Performance Measurement of Companies in the BIST Sustainability 25 Index with LBWA and MEREC-based CRADIS Methods

Abstract Financial performance refers to the assessment of a firm’s capacity to generate profits and manage its financial assets effectively during a specific period of time. This study addresses the evaluation of financial performance of companies in the BIST Sustainability 25 Index using a hybrid MCDM method. For this investigation, nine criteria, namely, acid-test ratio, asset turnover, current ratio, debt ratio, EBITDA, net profit margin, return on equity, stock return and stock turnover are used to determine the financial performance of companies. In this study, the weight of criteria is calculated using both subjective (LBWA) and objective (MEREC) weighting approaches. After the weight of criteria is determined, the financial performance of companies is ranked using the CRADIS method. The results showed that EBITDA and Stock turnover are the most and least important criteria, respectively. According to results obtained from the CRADIS method, Ereğli Iron-Steel, Enka construction and Ford Otosan have the highest financial performance, while Vestel, Arçelik and Çimsa have the lowest financial performance in the period of 2018 and 2022. Additionally, the robustness and validity of the results are tested by various MCDM methods, namely, ARAS, COPRAS, EDAS, MABAC, MAIRCA, MARCOS, TOPSIS, CoCoSo and MAUT.

Analisis Kinerja Keuangan Pada PT. Bentoel Internasional Investama Tbk

PT Bentoel Internasional Investama Tbk. is one of the largest cigarette companies in Indonesia. The cigarette manufacturing sector has a significant contribution to state revenue through excise, as regulated in Law number 39 of 2007. Indonesia ranks the third largest number of smokers in the world with 112 million smokers in 2021. Cigarette companies face intense competition, which forces them to continuously improve product quality and business strategies to maintain market share and maximize profits. This study aims to analyze the financial performance of PT Bentoel Internasional Investama Tbk. This research method uses Kuanitatif with secondary data sources, the research population in the 6-year period 2017-2022 in the financial statements, the sample used financial statements consisting of the balance sheet and profit and loss of PT Bentoel Internasional Investama Tbk 2017-2022, with analysis methods using statistical analysis. The results of the study on the analysis of liquidity ratios using a current ratio of 1.94 rounded 2 is declared good and a cash ratio of 0.10 is declared not good, solvency ratio with a debt to asset ratio of 41% is declared good, the ratio of debt to equity obtained a value of 70% is declared not good, and long-term debt to equity is good 17% is declared good. The activity ratio using the calculation of fixed asset turnover of 2.83 is not good and total asset turnover of 1.15 is not good. The profitability ratio using net profit margin obtained 0% is not good, return of incesment 0% is not good, and return of equity -0.03% is not good.

Pengaruh Return on Asset, Net Profit Margin, Firm Size dan Debt To Equity Ratio Terhadap Harga Saham pada Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2015-2022

Finding and elucidating the relationship between stock prices and return on asset, net profit margin, firm size, and debt to equity ratio is the goal of this study. Secondary data from www.idx.co.id are the ones utilized. Twenty-five pharmaceutical sub-sector businesses listed on the Indonesia Stock Exchange for the Financial Report Period of 2016–2022 comprise the study population, and the sample size comprises forty financial reports from these companies. Using a purposive sampling strategy, the Sampling Technique employs nonprobability sampling. Utilizing both a descriptive and verification technique, the study methodology is quantitative. Maximum Value, Minimum Value, Mean, and Standard Deviation are the components of descriptive statistical analysis. Validation The tests used in statistical analysis include the determination coefficient test, the product moment correlation coefficient test, the multiple linear regression test, and the classical assumption test. Partially (t-test) and fully (f-test) concurrent hypothesis testing is done. The following conclusions were drawn from the partial hypothesis testing (t-test) results: (1) Return on Asset has a positive and substantial effect on stock price; (2) Net Profit Margin has no effect on stock price; and (3) Firm Size has no effect on stock price”. (4) The debt to equity ratio is unaffected by the price of stocks. Return on Asset, Net Profit Margin, Firm Size, and Debt to Equity Ratio were found to have no simultaneous effects on Stock Price based on the findings of the simultaneous hypothesis testing (f-test).