Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh rasio keuangan terhadap prediksi perubahan laba bersih perusahaan manufaktur di industri makanan dan minuman

Oktaviansah, Mohamad Rizqi (Unknown)
Asiyah, Binti Nur (Unknown)

Article Info

Publish Date
25 Jun 2023

Abstract

The purpose of this research is to see how the current ratio (CR), total assets turnover (TATO), debt to assets ratio (DAR), and gross profit margin (GPM) affect the earnings of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. Panel data regression with Eviews12 was utilized for data analysis. Based on specified criteria, 67 organizations were chosen as the research sample from a pool of 140. According to the findings of this study, the Current Ratio (CR) and the Debt to Asset Ratio (DAR) have no substantial positive effect on earnings. TATO and GPM boost profits. As a result, the financial ratios analyzed concurrently have a considerable effect on profit changes.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

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 ...