CD Skripsi
Pengaruh Rasio Keuangan Terhadap Perubahan Laba (Studi Pada Perusahaan Industri & Chemical Yang Terdaftar Di Bursa Efek Indonesia Periode 2007-2010)
The purpose of this study was to test empirically related to the effect of liquidity ratio (current ratio), leverage ratio (debt to equity ratio), activity ratios (total assets turnover), the ratio of profit (net profit margin) and the valuation ratios (price earnings ratio and market to book value ratio) influence the change in earnings in industry and chemical companies listed in Indonesia Stock Exchange 2007-2010 period.
The method of analysis used is multiple regression analysis in a test t to see the influence of each independent variable on the dependent variable. This study uses secondary data from the Indonesia Stock Exchange with a sample of 50 companies from the chemical industry and a listing on the Indonesia Stock Exchange during the period 2007-2010.
Based on the analysis, it is known that the independent variables that have a significant impact on earnings changes are CR, DER, and PER NPM. As for other variables, the tattoo and proven to have no effect MBVR significantly to changes in income. The magnitude of the coefficient of determination of this study 88.70%, this shows that all six independent variables (CR, DER, TATO, NPM, PER, MBVR) together give effect to changes in income.
Keywords: Earnings Changes, CR, DER, TATO, NPM, PER, MBVR
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