DOI: https://doi.org/10.14710/jaa.13.1.97-108

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA

Luluk Muhimatul Ifada  -  Fakultas Ekonomi, Universitas Islam SultanAgung
*Tiara Puspitasari  -  Fakultas Ekonomi, Universitas Islam SultanAgung, Indonesia

Citation Format:
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
Fulltext View|Download
Keywords: Activity Ratio, Earnings Changes, Liquidity Ratios, Profitability Ratios, Solvency Ratio

Article Metrics:

Article Info
Section: Research Articles
Recent articles
A PHENOMENOLOGY OF FINANCIAL REPORT OF POLITICAL PARTIES IN BANTEN PROVINCE ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014) ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA More recent articles
Most cited articles
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA) More cited articles

Last update:

  1. Analysis of Current Ratio and Debt To Asset Against Changes in Profit of Pharmaceuticals Companies

    Dian Efriyenty. Owner, 5 (1), 2021. doi: 10.33395/owner.v5i1.355

  2. Analysis of Financial Ratio to Assets Financial Performance in Food and Beverage Sub Sector of Manufacturing Companies Listed on the Indonesian Stock Exchange (IDX) for the Period 2019-2022

    Eem Hulaemah, Faisal Ghiffari, Lia Uzliawati. International Journal of Pertapsi, 2 (1), 2024. doi: 10.9744/ijp.2.1.40-48

  3. Kinerja Keuangan PT Hutama Karya (Persero): Dampak Kebijakan Program Percepatan Pembangunan Infrastruktur Jalan Tol Trans Sumatra

    FN Muktiono Dimi, Amrie Firmansyah. STATERA: Jurnal Akuntansi dan Keuangan, 4 (1), 2022. doi: 10.33510/statera.2022.4.1.17-36

Last update: 2024-12-24 14:25:44

No citation recorded.