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ANALISIS RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Putra, Yudha Rama Trisbuana (2021) ANALISIS RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Undergraduate thesis, Universitas Stikubank.

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Abstract

Pertumbuhan laba perusahaan menggambarkan kinerja perusahaan pada suatu periode yang dapat digambarkan dari laporan keuangan maupun rasio-rasio keuangan. Laporan keuangan dapat dianalisis dengan perhitungan rasio-rasio keuangan. Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris pengaruh Current Ratio (CR), Total Asset Turnover (TAT), Debt to Asset Ratio (DAR), Gross Profit Margin (GPM), dan Return on Asset (ROA) terhadap pertumbuhan laba pada perusahaan manufaktur. Populasi pada penelitian ini dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Teknik pemilihan sampel dengan teknik purposive sampling dan diperoleh sampel sebanyak 261. Analisis data yang digunakan adalah uji regresi linier berganda. Hasil pengujian menunjukkan variabel TAT, DAR, dan GPM tidak berpengaruh terhadap pertumbuhan laba. Sedangkan variabel ROA berpengaruh positif signifikan terhadap pertumbuhan laba. Variabel CR berpengaruh negatif signifikan terhadap pertumbuhan laba. The company's profit growth illustrates the company's performance in a period which can be described from financial statements and financial ratios. Financial reports can be analyzed by calculating financial ratios. This study aims to test and find empirical evidence of the effect of Current Ratio (CR), Total Asset Turnover (TAT), Debt to Asset Ratio (DAR), Gross Profit Margin (GPM), and Return on Asset (ROA) on profit growth in companies manufacturing. The population in this study of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. The sample selection technique used purposive sampling technique and obtained a sample of 261. The data analysis used was multiple linear regression test. The test results show that the TAT, DAR, and GPM variables have no effect on profit growth. Meanwhile, the ROA variable has a significant positive effect on profit growth. The CR variable has a significant negative effect on profit growth.

Item Type: Thesis (Undergraduate)
Additional Information: SKR.V.05.52.2260 NIM.17.05.52.0073
Uncontrolled Keywords: Pertumbuhan Laba, Current Ratio (CR), Total Asset Turnover (TAT), Debt to Asset Ratio (DAR), Gross Profit Margin (GPM), dan Return on Asset (ROA).
Subjects: H Social Sciences > HJ Public Finance
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: Farida Sri Endaryani
Date Deposited: 06 May 2021 03:45
Last Modified: 06 May 2021 03:45
URI: https://eprints.unisbank.ac.id/id/eprint/7621

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