Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA (BEI)

Detail
Author Dhytta Cecilia Novaline
Category Akuntansi Manajemen dan SIA

Abstract

This research wants to examine the effects of Current Ratio (CR), Total Assets Turnover (TAT), Debt to Asset Ratio (DAR), Operating Profit Margin (OPM), Return on Asset (ROA), dan Return on Equity (ROE) to profit growth of food and beverage company. The sampling technique used in this research is purposive sampling, with some criteria, those are: (1) the food and beverage company listed in BEI in research period and still operating consistenly in the research period; (2) the avaliable of financial statement as the research period; (3) the food and beverage company has not negative profit. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Current Ratio (CR), Total Assets Turnover (TAT), Debt to Asset Ratio (DAR), Operating Profit Margin (OPM), Return on Asset (ROA), dan Return on Equity (ROE) variable, have a positive significant to profit growth of food and beverage company.From the research also known that those six variable (CR, TAT, DAR, OPM, ROA, and ROE) simoultaneously have an influence to profit growth of manufacture company.