The Effect of Current Ratio, Debt to Equity Ratio, and Disclosure Carbon Emission on Net Profit Margin
DOI:
https://doi.org/10.59693/insoma.v2i1.37Keywords:
Current Ratio, Debt to Equity Ratio, Disclosure Carbon Emission, Net Profit MarginAbstract
The aim of this research is to determine the effect of Current Ratio, Debt to Equity Ratio, and Disclosure Carbon Emission on Net Profit Margin. The data used is secondary data obtained from the Indonesian Stock Exchange (BEI) Share List. The dependent variable and independent variables in this study were measured using a ratio
scale. The sample selection in this study used a sampling method and was analyzed using a multiple linear regression method. The number of samples selected for testing was 10 samples of Energy companies listed on the Indonesian Stock Exchange, which had successively published financial reports as of December 31 for the 2020-2022
period. The results of this study provide an explanation that (1) Current Ratio (CR) has a significant positive effect on Net Profit Margin (NPM), (2) Debt to Equity Ratio (DER) has no negative effect on Net Profit Margin (NPM), and (3) Disclosure Carbon emission do not have a negative effect on Net Profit Margin (NPM). (4) Current Ratio, Debt to Equity Ratio, and Disclosure Carbon Emission have a significant effect on Net Profit Margin.
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