ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NET PROFIT MARGIN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA

Abstract

This study analyzes the effect Current Ratio, Working Capital Turnover and Debt Ratio of to
Net Profit Margin . Secondary data were obtained from annual report period 2013-2017. This study used
sampel of 10 manufacture company especially pharmacy sub sector taken by Purposive Sampling.
Multiple linear regression analysis isused to explain the effect of explanatory several variable to
dependent variable. The study found that has no sgnificant effect Current Ratio and Debt Ratio on Net
Profit Margin. Meanwhile, Working Capital Turnover is positively related to Net Profit Margin.This study
found that 11,4% Net Profit Margin influenced by Current Ratio, Working Capital Turnover and Debt
Ratio while the side of 88,6% influenced by another factor.