Analisis Pengaruh Rasio Keuangan Terhadap Perubahan Laba

Abstract

This study aims to examine and analyze the influence of Current Ratio (CR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Gross Profit Margin (GPM), and Net Profit Margin (NPM) to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. A sample of 55 companies were obtained using purposive sampling method with the following criteria: (1) companies listed on the Stock Exchange consistently during 2011-2013; (2) manufacturing company serving the financial statements have been audited; (3) manufacturing company publishes financial statements ended on December 31 for the fiscal year 2011-2013; (4) manufacturing company in rupiah; (5) and manufacturing company that produces positive earnings. Data analysis method used is multiple linear regression method. The result shows that the variables CR, DAR, TATO, GPM and NPM significantly influence changes in earnings

PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA (Studi Empiris Perusahaan Consumer Good Yang Terdaftar Di BEI Periode 2015-2019)

“…Hasil penelitian sejalan dengan penelitian (G. R. Dewi & Muslimin, 2021), (Riana & Diyani, 2016), (Eforis & Lijaya, 2021), (Yuigananda et al, 2020) dan (Ifada & Puspitasari, 2016). Namun hasil penelitian ini tidak sejalan dengan penelitian (Oktanto & Amin, 2014) 3) Pengaruh Total Asset Turn Over terhadap Perubahan Laba Hasil analisis data panel dengan Fixed Effect Model (FEM) menunjukkan bahwaVariabel total asset turn over (X3) memiliki nilai profitability sebesar 0.9534 dengan nilai tingkat signifikansi sebesar 0.05, maka diperoleh hasil 0.9534 > 0.05 dengan demikian H₀3 diterima yang berarti variabel total asset turn over tidak berpengaruh signifikanterhadap perubahan laba pada perusahaan Consumer Goods Indonesia yang terdaftar di BEI.…”

“…Hasil penelitian sejalan dengan penelitian (Gani & Indira, 2011) dan (Oktanto & Amin, 2014). Namun hasil penelitian tidak sejalan dengan penelitian (G. R. Dewi & Muslimin, 2021), (Riana & Diyani, 2016), (Eforis & Lijaya, 2021) dan (Ifada & Puspitasari, 2016).…”

“…Hasil penelitian sejalan dengan penelitian (G. R. Dewi & Muslimin, 2021), (Gani & Indira, 2011), (Silviana & Asyik, 2016), (S. Dewi et al, 2020), (Eforis & Lijaya, 2021) dan (Ifada & Puspitasari, 2016) Namun hasil penelitian tidak sejalan dengan penelitian (Riana & Diyani, 2016) dan (Yuigananda et al, 2020).…”

The Influence of Sales Growth, Profitability, Dividend Policy, and Liquidity Toward Changes in Profit

“…Because of the elevated profit, the better the firm's performance. Therefore, if the company's financial ratios are good, the profit changes will also be good (Ifada & Puspitasari, 2016).…”

“…Because of the elevated profit, the better the firm's performance. Therefore, if the company's financial ratios are good, the profit changes will also be good(Ifada & Puspitasari, 2016).2.2. Effect of Sales Growth on Changes in ProfitAccording toUlfa & Retnani (2018), the occurrence of total company sales transactions is usually larger than other transactions.…”