Detail Cantuman

Analisis Pengaruh Rasio Keuangan Terhadap
Perubahan Laba pada Perusahaan Rokok
yang Terdaftar di Bursa Efek Indonesia
Rafika Faradila
Program Studi Manajemen Agroindustri
Jurusan Manajemen Agribisnis
ABSTRAK
Penelitian ini dilakukan untuk menguji variabel Current Ratio (CR), Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LTDER), Return On Equity (ROE), Return on Asset (ROA) dan Total Asset Turn Over (TATO) terhadap perubahan laba. Data diperoleh dengan metode purposive sampling dengan kriteria (1) Perusahaan Rokok yang terdaftar di Bursa Efek Indonesia (BEI) dan konsisten ada selama periode penelitian (2012 sampai dengan 2016). Dan (2) Perusahaan Rokok yang menyediakan data laporan keuangan selama periode penelitian (2012 sampai dengan 2016). Dari hasil analisa regresi menunjukkan bahwa variabel Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LTDER), Return on Assets (ROA), dan Return on Equity (ROE) berpengaruh signifikan terhadap perubahan laba. Sedangkan variabel Current Ratio (CR) dan Total Asset Turn Over (TATO) berpengaruh tidak signifikan terhadap perubahan laba. Keenam variabel yang digunakan dalam penelitian ini secara bersamasama berpengaruh terhadap perubahan laba. Hal ini mengindikasikan bahwa rasio - rasio tersebut mempengaruhi investor dalam mengambil keputusan investasi.
Kata Kunci : rasio keuangan, perubahan laba



Effect Anylisis of Financial Ratios on
Profit Change in Cigarette Companies Listed
On Indonesia Stock Exchange
Rafika Faradila
Study Program of Management Agroindustry
Majoring of Management Agribusiness
ABSTRACT
This study was conducted to test the variable Current Ratio (CR), Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LTDER), Return On Equity (ROE), Return on Asset (ROA) and Total Asset Turn Over (TATO) to changing profit. Data obtained by the method of purposive sampling criteria (1) Cigarette Companies listed on the Indonesia Stock Exchange (IDX) and consistently throughout the study period (2012 to 2016) and Cigarette Company that provides the data of financial statements during the study period (2012 to 2016). From the results of regression analysis showed that the variables Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LTDER), Return on Assets (ROA), and Return on Equity (ROE) partially significant effect on change in earnings. While the variable Current Ratio (CR) and Total Asset Turn Over (TATTO) significant no effect on changes in earnings. This indicated that Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LTDER), Return on Assets (ROA), and Return on Equity (ROE) influenced investors in making investment decisions.
Key Words : financial ratios, and changes in earnings