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PENGARUH RISIKO KEUANGAN TERHADAP PERUBAHAN LABA

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INTISARI


Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan
terhadap perubahan laba pada perusahaan yang terdaftar di Bursa Efek Indonesia.
Sampel penelitian dipilih dengan menggunakan teknik purposive sampling
terhadap 45 perusahaan real estate dan property yang menerbitkan laporan
keuangan periode tahun 2012 – 2013, sehingga terdapat 90 laporan keuangan
yang memenuhi kriteria sampel.
Analisis data dalam penelitian menggunakan regresi berganda (Multiple
Regression Analysis) dengan variabel indenpenden: cash flow to current
liabilities, net worth and total liabilities to fixed assets, gross profit to sales, net
income to sales, operating income to total liabilities, net worth to sales, net
income to net worth, net income to total liabilities, net worth to total liabilities
dan variabel dependen: perubahan laba
Hasil penelitian menemukan bahwa variabel : net income to sales, operating
income to total liabilities, net worth to sales dan net income to total liabilities
secara signifikan memiliki pengaruh terhadap perubahan laba perusahaan periode
setahun dimuka, sedangkan variabel cash flow to total liabilities, net worth and
total liabilities to fixed assets, gross profit to sales , net income to net worth, net
worth to total liabilities tidak signifikan dalam model.

Kata kunci: leverage, profitabilitas, aktivitas, perubahan laba dan multiple
regression analysis.


ABSTRACT


This research is meant to find out the influence of financial ratio to the
changes in earnings on the companies which are listed in Indonesia Stock
Exchange. The samples have been selected by using purposive sampling
technique to the 45 real estate and property companies which have issued their
financial statement in 2012-2013 periods, so there are 90 financial statements
which meet the sample criteria.
The multiple regressions analysis is used as the data analysis with
independent variables : cash flow to current liabilities, net worth and total
liabilities to fixed assets, gross profit to sales, net income to sales, operating
income to total liabilities, net worth to sales, net income to net worth, net income
to total liabilities, net worth to total liabilities and dependent variable: changes in
earnings.
The result of this research shows that variables : net income to sales,
operating income to total liabilities, net worth to sales and net income to total
liabilities have significant influence to the profit change of the company in
previous year, meanwhile the variable of cash flow to total liabilities, net worth
and total liabilities to fixed assets, gross profit to sales, net income to net worth,
net worth to total liabilities are not significant influence to the model.

Keywords: Leverage, Profitability, Activity, Changes in Earnings and Multiple
Regressions Analysis.

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Ketersediaan

1S150062

A15/062 Dil p c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

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No. Panggil

A15/062 Dil p

Penerbit

New Delhi : ., 2015

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A15/062

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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