Tofani, Iqbal Maulana (2018) Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2016. Sarjana thesis, Universitas Brawijaya.
Abstract
Perubahan laba yang diperoleh perusahaan di masa yang akan datang tidak dapat dipastikan apakah mengalami kenaikan atau penurunan. Sehingga perlu dilakukan prediksi dan analisis terkait dengan perubahan laba. Alat analisis yang digunakan adalah rasio keuangan. Penelitian ini bertujuan untuk menguji pengaruh Current Ratio, Total Debt to Total Asset, Debt to Equity Ratio, Total Asset Turnover, Inventory Turnover, Gross Profit Margin, Net Profit Margin dan Operating Profit Margin terhadap perubahan laba. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012 – 2016. Sebanyak 58 perusahaan diperoleh dengan menggunakan teknik purposive sampling. Analisis data dilakukan dengan alat uji statistik regresi linier berganda. Hasil pengujian menunjukkan bahwa Current Ratio, Total Asset Turnover, Gross Profit Margin, Net Profit Margin dan Operating Profit Margin berpengaruh positif terhadap perubahan laba. Sedangkan Total Debt to Total Asset, Debt to Equity Ratio dan Inventory Turnover tidak berpengaruh terhadap perubahan laba. Hasil dari penelitian ini membuktikan bahwa kelima rasio keuangan yaitu Current Ratio, Total Asset Turnover, Inventory Turnover, Gross Profit Margin, Net Profit Margin dan Operating Profit Margin dapat digunakan sebagai alat prediksi terkait dengan perubahan laba yang diperoleh perusahaan.
English Abstract
Earnings changes obtained by the company in the future cannot be ascertained whether there is an increase or decrease. So it is necessary to make predictions and analyzes related to earnings changes. The analytical used is financial ratio. The aim of this study examines the effect of Current Ratio, Total Debt to Total Asset, Debt to Equity Ratio, Total Asset Turnover, Inventory Turnover, Gross Profit Margin, Net Profit Margin and Operating Profit Margin on earnings changes. The sample of this study is manufacturing companies listed on Indonesia Stock Exchange for the period 2012 to 2016. As many as 58 companies were obtained using purposive sampling technique. The results from the analysis using multiple linear regression show that Current Ratio, Total Asset Turnover, Gross Profit Margin, Net Profit Margin and Operating Profit Margin positively influence earnings changes. While Total Debt to Total Asset, Debt to Equity Ratio and Inventory Turnover does not influence earnings changes. The results of this study provide evidence that the five financial ratios, namely Current Ratio, Total Asset Turnover, Inventory Turnover, Gross Profit Margin, Net Profit Margin and Operating Profit Margin can be used as predictions related to earnings changes by the company
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/684/051900179 |
| Uncontrolled Keywords: | Current Ratio, Total Debt to Total Asset, Debt to Equity Ratio, Total Asset Turnover, Inventory Turnover, Gross Profit Margin, Net Profit Margin, Operating Profit Margin, perubahan laba, Current Ratio, Total Debt to Total Asset, Debt to Equity Ratio, Total Asset Turnover, Inventory Turnover, Gross Profit Margin, Net Profit Margin, Operating Profit Margin, earnings changes |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.6 Investment |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 23 Jul 2019 02:02 |
| Last Modified: | 20 Oct 2021 11:41 |
| URI: | http://repository.ub.ac.id/id/eprint/164988 |
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