Department of Accounting, 2009

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PENGARUH RASIO KEUANGAN TERHADAP PREDIKSI PERUBAHAN LABA PERUSAHAAN (Studi Empiris Pada Perusahaan Food And Beverages Yang Terdaftar di BEI)

Siti Sholikah

Abstract


The research aimed to find out the financial ratio influence to the company profit change prediction in simultaneous way, to find out financial ratio influence to the profit change prediction in partial and find out which variable most influenced the profit change prediction.
The research object were Food and Beverages companies listed in Indonesia Stock Exchange. Dependent variable was profit change while the independent variable were GPM, NPM, TATO, ROI, ROE. Statistical test using multiple regression analysis approach with significance level 5%. Test conclusion was taken according to F test and t test.
Research result showed that in simultaneous way ratio GPM, NPM, TATO, ROI, ROE could be used to predict profit change in the next year while in partial way GPM ratio couldn?t be used to predict the profit change in the next year and the most significant influenced variable was TATO. By watching the independent variable, the investors could make prediction about how large the profit level and risk by investors to take decision in investment.

 

Keyword : Rasio Keuangan, Perubahan Laba

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/338/jiptummpp-gdl-s1-2009-sitisholik-16872-PENDAHUL-N.pdf



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