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PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA
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 2010-2013 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 equit, and Changes in Earnings
ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui dan membuktikan pengaruh antara rasio
keuangan terhadap perubahan laba pada perusahaan pertanian yang terdaftar di Bursa Efek
Indonesia periode 2010-2013. Rasio yang digunakan yaitu current ratio, quick ratio, debt ratio, return on
equity, dan total asset turnover. Jenis penelitian yang digunakan adalah penelitian kuantitatif asosiatif,
karena penelitian ini menguji apakah variabel dependen (Perubahan Laba) berpengaruh terhadap
variabel independen (current ratio, quick ratio, debt ratio, return on equity, dan total asset turnover). Data
yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan perusahaan pertanian. Setelah
melewati tahap purposive sampling, maka sampel yang layak digunakan sebanyak 12 perusahaan.
Teknik analisis data dalam penelitian ini menggunakan uji asumsi klasik dan analisis regresi linier
berganda menggunakan SPSS20. Berdasarkan hasil analisis dan pengujian hipotesis dapat
disimpulkan nilai Koefisien Determinasi (R
2
)
22,6%. Hasil penelitian ini diharapkan dapat menjadi
pertimbangan bagi manajemen dalam melihat perubahan laba perusahaan. Dan berdasarkan uji
goodness of fit (F), current ratio, quick ratio, debt ratio, return on equity dan total asset turnover sesuai
sebagai variabel penjelas perubahan laba. Hasil uji t menunjukkan bahwa variabel current ratio, dan
return on equity berpengaruh terhadap perubahan laba. Sedangkan, quick ratio, debt ratio, total asset
turnover tidak berpengaruh terhadap perubahan laba.
Kata kunci: Current ratio, Quick ratio, Debt ratio, Return on equity, Total asset turnover, Perubahan Laba.
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