Pengaruh Rasio Likuiditas, Solvabilitas, dan Aktivitas terhadap Perubahan Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI)

Saputri, Arifah Nur (2019) Pengaruh Rasio Likuiditas, Solvabilitas, dan Aktivitas terhadap Perubahan Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The purpose of this study is to examine the effect of liquidity ratios, solvency, and activities on earnings changes in companies listed on the Indonesia Stock Exchange (IDX). The dependent variable of this study is the change in earnings and the independent variables are the current ratio, quick ratio, debt to asset ratio, total asset turnover, and inventory turnover. The samples used in this study were 75 manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018. Testing classic assumptions used in this study is to use the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Analysis of the data used to test hypotheses is to use multiple regression analysis techniques, test the coefficient of determination, test the feasibility of the model, and test the significance of individual parameters. The results of this study indicate that the Debt to Asset Ratio variable has a significant positive effect on earnings changes indicated by a regression coefficient of 3.052 and a significance value of 0.003 then Inventory Turnover has a negative effect on earnings changes indicated by a regression coefficient of -1986 and a significance of 0.049, while the variable Current Ratio has a regression coefficient of -1.453 and a significance value of 0.148, Quick Ratio with a regression coefficient of 0.199 and a significance of 0.843, and Total Assets Turnover with a regression coefficient of 1.786 and a significance value of 0.076 which all have no influence on earnings changes.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number SAP p 6419/2019
Uncontrolled Keywords: current ratio, quick ratio, debt to asset ratio, total assets turnover, inventory turnover
Divisions: Program Sarjana > Ringkasan Skripsi Manajemen
Depositing User: Pustakawan STIE YKPN
Date Deposited: 20 Sep 2019 07:09
Last Modified: 20 Sep 2019 07:09
URI: http://repository.stieykpn.ac.id/id/eprint/530

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