Analisis Rasio Keuangan dalam Memprediksi Perubahan Laba pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia
The changing of competitive situation and condition in automotive corporate, have a hard challenge for corporate especially in managing their corporate to be exist or even maximal improvement. Net income represent the value of success of the company. For the investor, prediction of income can used for making investment decision. Financial indicators as financial ratios can be used to show the condition of the company so the company may know the level of net income that they have reached. The objective of this research is to know the CR (Current Ratio), DTA (Debt to Total Assets), TATO (Total Assets Turnover), ITO (Inventory Turnover) either partially or simultanneously to the change of net income at automotive corporate in Indonesia. The design of this research is causal and replicated based on the previous research. This research population is all automotive companies which were listed in Indonesia Stock Exchange (ISX) during the year 2005 – 2008. The sample selection is using purposive sampling method and the result are eighteen automotive companies as sample. The hypothesis is tested by using multiple regression analysis including F-test and t-test on 5% level of significant (alpha = 0,05).The result indicate that partially CR (Current Ratio), DTA (Debt to Total Assets), TATO (Total Assets Turnover), and ITO (Inventory Turnover) unsignificantly influence the change of net income. Simultaneosly, CR (Current Ratio), DTA (Debt to Total Assets), TATO (Total Assets Turnover), and ITO (Inventory Turnover) unsignificantly influence the change of net income.
Year of publication: |
2011-03-17
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Authors: | Riyofa D. A. S. |
Other Persons: | Silangit, Zainal A.T (contributor) |
Subject: | Rasio Keuangan | Perubahan Laba |
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