Pengaruh Current Ratio, Total Asset Turnover, Ukuran Perusahaan terhadap Net Profit Margin pada Sektor Transportasi dan Logistik di Bei Tahun 2020 - 2024

Dila Artasya; Kardinal Kardinal

doi:10.31004/riggs.v5i1.6429

Authors

Dila Artasya Universitas Multi Data Palembang
Kardinal Kardinal Universitas Multi Data Palembang

DOI:

https://doi.org/10.31004/riggs.v5i1.6429

Keywords:

Current Ratio, Total Asset Turnover, Ukuran Perusahaan, Net Profit Margin, Transportasi dan Logistik

Abstract

Sektor transportasi dan logistik memegang peran strategis dalam mendukung pertumbuhan ekonomi nasional karena berfungsi sebagai penghubung distribusi barang dan jasa. Namun, dalam periode 2020–2024 sektor ini menghadapi tekanan profitabilitas yang cukup besar akibat pandemi COVID-19, fluktuasi harga energi, gangguan rantai pasok, serta meningkatnya persaingan industri. Kondisi tersebut menuntut perusahaan untuk mampu mengelola likuiditas, memaksimalkan pemanfaatan aset, serta menjaga skala usaha agar tetap efisien guna mempertahankan kinerja laba. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Total Asset Turnover, dan Ukuran Perusahaan terhadap Net Profit Margin pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan. Sampel penelitian terdiri dari 27 perusahaan yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak statistic SPSS. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio dan Total Asset Turnover berpengaruh positif dan signifikan terhadap Net Profit Margin, sedangkan Ukuran Perusahaan tidak menunjukkan pengaruh yang signifikan terhdap Net Profit Margin. Secara simultan, Variabel Current Ratio, , Total Asset Turnover, dan Ukuran Perusahaan berpengaruh signifikan terhadap Net Profit Margin. Temuan ini menegaskan bahwa kemampuan menjaga likuiditas dan efisiensi pengelolaan aset menjadi faktor utama dalam meningkatkan profitabilitas perusahaan transportasi dan logistik, khususnya pada masa pemulihan pascapandemi.

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