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ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN KONSTRUKSI

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The purpose of this research is to test and to analyze the performance of
financial ratios: day sales outstanding, inventory turnover, fixed assets turnover,
total asset turnover, debt to total asset, times interest earned, fixed charge
coverage and price earning ratio in predicting the future earnings of construction
companies which are listed in Indonesia Stock Exchange (IDX).
The samples are 5 construction companies in Indonesia Stock Exchange
(IDX). day sales outstanding, inventory turnover, fixed assets turnover, total asset
turnover, debt to total asset, times interest earned, fixed charge coverage and price
earning ratio is used as financial ratio. Multiple linear regressions, classic
assumption test, Goodness of Fit test, and hypothesis test are used as analysis
technique.
Based on the result of F-test it has been found that sig < 0.05 so it can be
concluded that financial ratio which consists of day sales outstanding, inventory
turnover, fixed assets turnover, total asset turnover, debt to total asset, times
interest earned, fixed charge coverage and price earning ratio simultaneously have
an influence in predicting the future earnings of construction companies which are
listed in Indonesia Stock Exchange (IDX). It has been found from the result of ttest
that
day
sales
outstanding,
fixed
assets
turnover,
total
asset
turnover
and
price

earning

ratio variables partially have an influence to the prediction of future
earnings of construction companies which are listed in Indonesia Stock Exchange
(IDX) since sig < 0.05 whereas inventory turnover, debt to total asset, times
interest earned, fixed charge coverage variables partially do not have any
influence to the prediction of future earnings of construction companies which are
listed in Indonesia Stock Exchange (IDX) since its sig > 0.05.


Keywords: Day Sales Outstanding, Inventory Turnover, Fixed Assets Turnover,
Total Asset Turnover, Debt to Total Asset, Times Interest Earned,
Fixed Charge Coverage and Price Earning Ratio, and Predicting
Earnings Changes

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Ketersediaan

1S142656

A14/656 Har a c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

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No. Panggil

A14/656 Har a

Penerbit

: ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A14/656

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

-

Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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