Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN FOODS AND BEVERAGES YANG TERDAFTAR DI BEI

Nababan, Daniel (Unknown)
Franklin Kharism, Genta (Unknown)



Article Info

Publish Date
01 Jul 2019

Abstract

This research is done to analyze the influence of financial ratios in predecting of changes profit in foods and beverages listed BEI since 2015-2018 (4 years). This research used 56 samples data, the dependent variable is earning change and the independent variable are Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin. The hypothesis in this researched was tested by using double regression analysis system. The result of this research is that in partial test Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought not significant impact in earning changes in foods and beverages listed BEI. While in simultaneously Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought significant impact in earning changes in foods and beverages listed BEI.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...