Pengaruh Rasio Keuangan terhadap Perubahan Laba pada Perindustrian Perikanan

Devi Arlinia Wati • Khalisah Visiana Subekti
Journal article Jurnal Online Insan Akuntan • 2017 Indonesia


The purpose of this research is to examine and analyze the effects of Current Ratio (CR), Debt to Asset Ratio (DR), Debt to Equity Ratio (DER), Return On Asset (ROE), Net Profit Margin (NPM), dan Total Assets Turnover (TATO) simultaneously and partially to the changes of earnings of fishery companies that listed on the Indonesia Stock Exchange and the period is 2011-2015. The method of this study is multiple linear regression method. The results of regression analysis showed that Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Return On Asset, Net Profit Margin, dan Total Asset Turnover variables have no effect on changes of earnings. The result of determination analysis shows 0.537, it means that 53.7% of changes of earnings variable can be predicted by combination of four variables of financial ratio. While 46.3% of changes of earnings can be predicted by other factor like politic or economic situation in the domicile of companies. Keywords: changes of earnings, current ratio, debt to asset ratio, debt to equity ratio, return on asset, net profit margin, total asset turn over.




Jurnal Online Insan Akuntan

Jurnal Online Insan Akuntan (JOIA) merupakan jurnal ilmiah yang diterbitkan oleh Akademi Akuntans... see more