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PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA

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The purpose of this research is to find out and to prove the influence of
financial ratio to the changes in earnings on agricultural companies which are
listed in Indonesia Stock Changes in 2012-2013 periods. The ratios which are
applied in this research are: current ratio, quick ratio, debt ratio, return on equity,
dan total asset turnover.
This research is Associative Quantitative research since this research tests
whether the dependent variable (changes in earnings) has an influence to the
independent variables (current ratio, quick ratio, debt ratio, return on equity, dan
total asset turnover). The data has been obtained from the financial statement of
agricultural companies. 12 companies are proper to be used as samples after they
have passed the purposive sampling steps. The multiple linear regressions and
classic assumption test which has been carried out by using SPSS 20 has been
applied in this research as the data analysis technique.
Based on the result of the analysis and hypothesis test it can be concluded
that the determination coefficient value (R
2
) is 22.6%. It has been expected that
the result of this research can be considered by the management to see the
company’s changes in earnings. Moreover, the result of the t test describes that
current ratio and return on equity variables has an influence to the changes in
earnings whereas quick ratio, debt ratio, total asset turnover variables do not
have any influence to the changes in earnings. Simultaneously current ratio,
quick ratio, debt ratio, return on equity and total asset turnover have an influence
to the changes in earnings

Keywords: Current ratio, Quick ratio, Debt ratio, Return on equity, Total asset
turnover, and Changes in Earnings

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Ketersediaan

1S150021

A15/021 Riz 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

A15/021 Riz p

Penerbit

New Delhi : ., 2015

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A15/021

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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