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PENGARUH RISIKO KEUANGAN TERHADAP PERUBAHAN LABA
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, and net worth to sales 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 income to total liabilities, and net worth to total
liabilities are not significant influence to the model.
Keywords: Leverage, Profitability, Activity, Changes in Earnings and Multiple Regressions Analysis.
ABSTRAK
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, dan
net worth to sales 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 income to total liabilities dan net worth to total
liabilities tidak signifikan dalam model.
Kata kunci: Leverage, Profitabilitas, Aktivitas, Perubahan Laba dan Multiple Regression Analysis.
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