Jurnal Ilmu dan Riset Akuntansi
Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi

ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS TERHADAP PERUBAHAN LABA

Andayani, Mery (Unknown)
Ardini, Lilis (Unknown)



Article Info

Publish Date
08 May 2017

Abstract

The purpose of this research is to find out the influence of liquidity ratio and profitability ratio to the changes in profit at Property and Real Estate companies which are listed in Indonesia Stock Exchange (IDX). In this research the liquidity ratio of the company is measured by using Current ratio and Quick ratio whereas profitability ratio is measured by using Return on Asset and Return on Equity. The research sample has been obtained by using purposive sampling method. The data analysis which has been carried out in order to test the hypothesis has been done by using the multiple linear regression analysis.Based on the result of the research of model feasibility test (Goodness of Fit) states that these variables i.e.: current ratio, quick ratio, return on asset, and return on equity are feasible to be used to explain changes in profit variable. The result of t test partially shows that current ratio and quick ratio has insignificant to the changes in profit whereas return on asset and return on equity has significant to the changes in profit.Keywords: Current ratio, quick ratio, return on asset, return on equity, changes in profit

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...