Pengaruh Gross Profit Margin (GPM) Net Profit Margin (NPM) Dan Debt to Equity Ratio (DER) Terhadap Pertumbuhan Laba pada PT Pyridam Farma TBK

Abstract

This study aims to determine the Gross Profit Margin (GPM), (X1), Net Profit Margin (X2), and Debt to Equity Ratio (X3) on Profit Growth (Y). The sample in this study is the company's financial statements for a period of 12 years from 2013 to 2024. The research approach applied in this study is an associative approach. Data analysis techniques with multiple linear regression. The data analyzed include a list of gross profit tables, net sales, current year profit, total liabilities, and total equity at PT Pyridam Farma Tbk for the last 12 years from 2013 to 2024. The results of the study indicate that partially Gross Profit Margin (GPM), Debt to Equity Ratio (DER) do not have a significant effect on profit growth at PT Pyridam Farma Tbk. However, Net Profit Margin (NPM) has a positive and significant effect on profit growth at PT Pyridam Farma Tbk. Simultaneously, Gross Profit Margin (GPM), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) simultaneously have a significant effect on profit growth at PT Pyridam Farma Tbk, this shows that the company's ability to manage gross profit, net profit, and capital structure simultaneously greatly determines the increase in company profits.