Pengaruh Cash Ratio (CR) Dan Debt To Asset Ratio (DAR) Terhadap Gross Profit Margin (GPM) Pada PT Pertamina (Persero) Periode 2013 – 2023
DOI:
https://doi.org/10.61722/jemba.v3i1.2147Keywords:
Cash Ratio, Debt to Asset Ratio, Gross Profit MarginAbstract
Abstrak. The purpose of this study is to determine the effect of Cash Ratio and Debt to Asset Ratio on Gross Profit Margin at PT Pertamina (Persero) both partially and simultaneously. The method used is a quantitative method. The sample used is the Financial Report of PT Pertamina (Persero) for 11 years that has been made into panel data. Data analysis uses classical assumption tests, regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results of this study are that Cash Ratio does not have a significant effect on Gross Profit Margin with a hypothesis test obtained a significant value of 0.756> 0.05, Debt to Asset Ratio has a partial effect on Gross Profit Margin with a hypothesis test obtained a significant value of 0.014 <0.05. Cash Ratio and Debt to Asset Ratio have a significant effect on Gross Profit Margin with a significant value of 0.010 <0.05 and are supported by the results of the determination coefficient of 68.3% while the rest is influenced by other factors.
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