PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, PROFITABILITAS DAN RASIO PASAR TERHADAP PERUBAHAN LABA (Studi Kasus Perusahaan Sektor Telekomunikasi Terdaftar di Bursa Efek Indonesia)
Abstrak
Abstract: One of information about financial performance is the earning. The earningcan show the positive signal about the prospect of a company in the future. The
earning can increase or decrease for every year or every period. The aim of this
research is to analyze the influence of financial ratio to earning changes in companies
of telecommunication sector in Bursa Efek Indonesia. Population in this research were
companies which listed on the BEI in the period 2010-2011, totally 6 companies and
samples are 4 companies. There are 5 independent variables, those are Current Ratio
(CR) as liquidity ratio, Debt Ratio (DR) as solvability ratio, Total Asset Turn Over
(TATO) as activity ratio, Return on Equity (ROE) as profitability ratio and Price
Earning Ratio (PER) as market ratio.The results of this research indicate that CR, DR,
TATO, ROE and PER influence simultaneously to earning changes. Based on model-
2, partially CR has a positive significant influence, TATO has a negative significant
influence, ROE has a positive significant influence, and PER has a negative significant
influence. DR has no the significant influence to earning changes. The most significant
influence comes from ROE (profitability ratio).
Keywords: Earning Changes, Current Ratio, Total Asset Turn Over, Return on
Equity, Price Earning Ratio
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
The copyright to this article is transferred to Universitas Mercu Buana (UMB) if and when the article is accepted for publication. The undersigned hereby transfers any and all rights in and to the paper including without limitation all copyrights to UMB. The undersigned hereby represents and warrants that the paper is original and that he/she is the author of the paper, except for material that is clearly identified as to its original source, with permission notices from the copyright owners where required. The undersigned represents that he/she has the power and authority to make and execute this assignment.
We declare that this paper has not been published in the same form elsewhere.
Furthermore, I/We hereby transfer the unlimited rights of publication of the above mentioned paper in whole to UMB. The copyright transfer covers the right to reproduce and distribute the article, including reprints, translations, photographic reproductions, microform, electronic form (offline, online) or any other reproductions of similar nature.
The corresponding author signs for and accepts responsibility for releasing this material on behalf of any and all co-authors. This agreement is to be signed by at least one of the authors who have obtained the assent of the co-author(s) where applicable. After submission of this agreement signed by the corresponding author, changes of authorship or in the order of the authors listed will not be accepted.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
