Hasanah, Amalia Nur (2019) Pengaruh Total Asset Turnover, Current Ratio, Quick Ratio, Debt to Asset Ratio dan Debt to Equity Ratio Terhadap Pertumbuhan Laba Perusahaan (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2014-2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Setiap perusahaan pasti menginginkan pertumbuhan laba yang meningkat, dengan adanya pertumbuhan laba perusahaan bisa mendapatkan kreditur dengan mudah. Tinggi pertumbuhan laba, maka semakin banyak kreditur yang ingin berinvestasi diperusahaan tersebut. Pertumbuhan laba bisa diprediksi dengan menganalisis rasio keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui Total Asset Turnover, Current Ratio, Quick Ratio, Debt to Asset Ratio dan Debt to Equity Ratio Terhadap Pertumbuhan laba. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2014-2016. Sampel penelitian ini berjumlah 99 pengamatan dengan kriteria 1. Perusahaan manufaktur pada sektor industri barang konsumsi yang terdaftar di BEI pada tahun 2014-2016. 2. Perusahaan manufaktur pada sektor industri barang konsumsi yang menerbitkan laporan keuangan yang sudah diaudit pada tahun 2014-2016. Penelitian ini memiliki 6 outlier yang mengganggu jalannya penelitian, sehingga peneliti harus membuang outlier tersebut. setelah outlier dibuang sampel dari penelitian ini berjumlah 93 pengamatan. Hasil penelitian ini menunjukan bahwa secara simultan total asset turnover, current ratio, quick ratio, debt to asset ratio dan debt to equity ratio berpengaruh signifikan terhadap pertumbuhan laba. secara parsial total asset turnover, current ratio, quick ratio dan debt to asset ratio tidak berpengaruh signifikan terhadap pertumbuhan laba, sedangkan debt to equity ratio berpengaruh signifikan terhadap pertumbuhan laba. melakukan analisis rasio keuangan sebaiknya jangan hanya melihat perkembangan kinerja keuanganya saja tetapi juga harus melihat nilai rupiah, dan tingkat suku bunga yang ikut mempengaruhi pertumbuhan laba.
English Abstract
Every company always wants an increase in profit growth, by the increased in profit growth, the company can get creditors easily. The higher of profit growth, the more creditors interest to invest in the company. The profit growth can be predicted by analyzing the company's financial ratios. This research aims to discover the influence of total asset turnover, current ratio, quick ratio, debt to asset ratio and debt to equity ratio toward the profit growth. A the Population used on this research is the consumer goods manufacturing sector industry listed on indonesian stock exchange for the period of 2014-2016. This research has 99 samples with the criteria of 1. Consumer goods manufacturing sector industry listed on indonesian stock exchange for the period of 2014-2016. 2. Consumer goods manufacturing sector industry that has published audited financial statements for the period of 2014-2016. There are 6 outliners that interfere with the research, so researcher have to remove those outliners. After removing 6 outliners, this research has 93 samples. the results of this research indicates that total turnover asset, current ratio, quick ratio, debt to asset ratio, and debt to equity ratio simultaneously has a significant influence towards profit growth. Partially total of turnover asser, current ratio, quick ratio, and debt to asset ratio has insignificant influence toward the profit growth. Meanwhile, debt to equity ratio has significant influence towards the profit growth. Analyzing financial ratio should not only see the growth of financial performance but also see the value of rupiah, and interest rates that also influence profit growth
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/13/051905954 |
| Uncontrolled Keywords: | Keuangan, Rasio Keuangan, Pertumbuhan Laba-Financial, Financial Ratio, Profit Growth |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.155 Management of income and expense |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 05 Nov 2020 04:48 |
| Last Modified: | 21 Oct 2021 08:38 |
| URI: | http://repository.ub.ac.id/id/eprint/172469 |
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