ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA

Luluk Muhimatul Ifada; Tiara Puspitasari

doi:10.14710/jaa.13.1.97-108

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

In Volume 13, Nomor 1, Tahun 2016

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) PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) Model Deteksi Kecurangan Berbasis Fraud Triangle More cited articles

Last update:

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
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
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: 2024-11-24 08:05:46

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).