Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
Vol 17, No 2 (2019): Agustus 2019

MANFAAT RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA

SYAFRIONT - (Sekolah Tinggi Ilmu Ekonomi Indonesia Malang)



Article Info

Publish Date
24 Sep 2019

Abstract

This study aims to determine the Benefits of Financial Ratios in Predicting Profit Changes listed on the Indonesia Stock Exchange (IDX). The design of this study is ex post facto. The population in this study is manufacturing companies. This study limits the manufacturing industry which is one sector that continues to experience growth from year to year. This industry has an important role in people's lives and is an industry that moves for the livelihoods of many people so that the potential for the community's economy, because at this time public consumption is a driving force in the Indonesian economy. Growth in the manufacturing sector is not as bad as companies from other sectors directly affected by the world crisis.The target population of this research is manufacturing companies listed on the Indonesia Stock Exchange and reported in the Indonesian Capital Market Directory from 2010 to 2013, with a random sampling technique, a sample of 31 companies was obtained. Data analysis tools used in this study are the classic assumption test, multiple regression analysis, hypothesis testing and the coefficient of determination.Based on the results of research and discussion, the following conclusions can be made that there is a significant effect between changes in Leverage Ratio, Operating Profit Margin, and Price Earning Ratio to Changes in earnings, there is no influence between changes in Current Ratio and Inventory Turnover on Changes in earnings and the value of the coefficient of determination (Adjusted R Square) is 0.238, this means that changes in earnings changes (Y) are influenced by changes in Current ratio (X1), Leverage Ratio (X2), Inventory Turnover (X3), Operating Profit Margin (X4), and Price Earning Ratio (X4) PER) of 23.8% while the remaining 76.2% is influenced by other factors.Keywords: Current Ratio (CR), Leverage Ratio (LR), Inventory Turnover (IT), Operating Profit Margin (OPM), Price Earning Ratio (PER), Change in Profit

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Journal Info

Abbrev

JAK

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Akademika, Jurnal Manajemen, Akunntansi dan Bisnis diterbitkan oleh program Studi S1 Manajemen STIE Indonesia Malang setiap periode 2 edisi dalam satu tahun, dikelola oleh Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia ...