Kinerja Laba Industri Rokok : Analisis Perbandingan Gross Profit Margin dan Net Profit Margin pada Perusahaan yang Terdaftar di BEI
DOI:
https://doi.org/10.55657/jpmb.v3i02.178Keywords:
Cigarette subsector, financial performance, IDI, profitabilityAbstract
This study aims to examine whether significant differences exist between the Gross Profit Margin (GPM) and Net Profit Margin (NPM) of companies in the cigarette subsector listed on the Indonesia Stock Exchange from 2013 to 2022. The research employs a comparative method to analyze these two profitability metrics, using ratio analysis and statistical tests. The GPM and NPM ratios were calculated, followed by normality tests and independent sample tests conducted with SPSS to determine whether variations between the two measures were statistically significant. The findings reveal no significant differences between GPM and NPM, as indicated by the results of both ratio analysis and statistical testing. This suggests that these profitability indicators exhibit consistent patterns within cigarette subsector companies during the observed period. The absence of significant variation between GPM and NPM highlights similar operational efficiency and cost management across the subsector, providing insights into the financial performance stability of cigarette companies in Indonesia over the decade analyzed.
References
Aini, Y. N., Haryanti, A. D., & Trianti, K. (2021). Analisis kinerja industri rokok yang terdaftar di Bursa Efek Indonesia dengan pendekatan rasio profitabilitas. Jurnal Akademi Akuntansi, 4(1), 56–68.
Amin, N. F., Garancang, S., Abunawas, K., Makassar, M., Negeri, I., & Makassar, A. (2023). Konsep umum populasi dan sampel dalam penelitian. Jurnal Pilar, 14(1), 15–31.
Dewi, M. (2017). Penggunaan analisis rasio likuiditas dan solvabilitas untuk mengukur kinerja keuangan di PT Aneka Tambang Tbk. Penelitian Ekonomi Akuntansi, 1(2), 102–112.
Firmansyah, D. (2022). Teknik pengambilan sampel umum dalam metodologi penelitian: Literature review. General Sampling Techniques in Research Methodology: Literature Review, 1(2), 85–114.
Ghozali, I. (2016). Aplikasi analisis multivariate dengan program IBM SPSS 23. Badan Penerbit Universitas Diponegoro.
Harjito, & Martono. (2018). Manajemen keuangan (2nd ed.). EKONOSIA.
Hery. (2018). Analisis laporan keuangan. PT. Grasindo.
Hidayanti, U. (2021). Analisis perbandingan kinerja keuangan sebelum dan setelah penerapan program branchless banking. Comparative Analysis of Financial Performance Before and After Implementation of the Branchless Banking Program, 1(2), 276–296.
Islam, I. A., Ponorogo, N., & Jaya, J. P. (2022). Analisis rasio keuangan untuk mengukur kinerja keuangan perusahaan. E-Jurnal Akuntansi TSM, 2(3), 89–96.
Jaya, J. P. (2022). Analisis rasio keuangan untuk mengukur kinerja keuangan. E-Jurnal Akuntansi TSM, 2(3), 89–96.
Khaerunisaa, & Ermalina. (2022). Pengaruh Gross Profit Margin (GPM), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) terhadap nilai perusahaan pada perusahaan sumber daya alam sektor pertanian yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Jurnal Wahana Akuntansi, 16(2), 240–258.
Marcelina, S., Ekonomi, F., & Manajemen, J. (n.d.). Analisis perbandingan profitabilitas pada perusahaan food and beverages. ISSN 2303-1174, 1(4), 2264–2274.
Martono, & Agus Harjito. (2014). Analisis laporan keuangan. EKONOSIA.
Munandar, A. (2021). Analisis perbandingan Net Profit Margin dan Gross Profit Margin perusahaan. Jurnal Ilmiah Ekonomi, 18(I), 57–69.
Nazir, M. (2018). Metode penelitian. Bogor: Galiah Indonesia.
Panduwinata, D. M., Andriana, I., & Thamrin, K. M. H. (2022). Analisis perbandingan profitabilitas sebelum dan sesudah akuisisi pada perusahaan manufaktur di Bursa Efek Indonesia. Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis, 10(2), 1405–1412.
Pratiwi, A., Nurulrahmatiah, N. N., Haryanti, I. H., Huda, N. H., & Iftitah, I. I. (2023). Pengaruh penerapan green accounting terhadap tingkat profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Satyagraha, 6(1), 164–181.
Putra, M. W., Darwis, D., Priandika, A. T., Rasio, A., Kinerja, P., Darwis, D., Studi, P., Informasi, S., & Indonesia, U. T. (2021). Pengukuran kinerja keuangan menggunakan analisis rasio keuangan sebagai dasar penilaian kinerja keuangan (studi kasus: CV Sumber Makmur Abadi Lampung Tengah). Jurnal Ekonomi, 1(1), 48–59.
Rosi Aidila Safitri, Sheilla Merliana Widya Susanti, & Sukma Laili Surya Puspita Zulfatunisa. (2022). Analisis laporan keuangan untuk mengukur kinerja keuangan PT Astra Internasional Tbk. Istithmar: Jurnal Studi Ekonomi Syariah, 6(2), 137–145.
Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif dan R&D. Bandung: CV Alfabeta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Fitratul Aqidah, Aris Munandar, Nurhayati
This work is licensed under a Creative Commons Attribution 4.0 International License.
