PENGARUH RASIO PROFITABILITAS DAN RASIO LEVERAGE TERHADAP PERUBAHAN LABA (Studi Kasus Pada Perusahaan Food And Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)

Yufenti, Oktafiah and A.Ratna, Pudyaningsih (2019) PENGARUH RASIO PROFITABILITAS DAN RASIO LEVERAGE TERHADAP PERUBAHAN LABA (Studi Kasus Pada Perusahaan Food And Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017). In: Seminar Nasional, 05 Oktober 2019, SENIMA.

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Abstract

The changes in profits can occur due to an increase or decrease in profits earned by a company in a given year compared to the previous year. This change in earnings is influenced by various factors. The factors that are the focus of the research are profitability ratios (NPM, ROA, ROE) and leverage ratios (DAR, DER, LTDtER). This research aims to determine the effect of profitability ratios and leverage ratios on earnings changes both simultaneously and partially. The object of research in this study is Food and Beverages companies listed on the Indonesia Stock Exchange during 2015 - 2017. The population in this research were 18 Food and Beverages companies listed on the Indonesia Stock Exchange with the 2015 to 2017 research period, while the ones used as research objects (samples) were as many as 11 companies using purposive sampling method. This type of research is quantitative research and the type of data used is secondary data obtained from the official IDX website at www.idx.co.id. The data analysis used is multiple linear regression and hypothesis testing with the help of the SPSS. The results showed that the variable NPM, ROA, ROE, DAR, DER, and LTDtER simultaneously has a significant effect on changes in earnings. The F test results produce Fcount> Ftable (2.993 > 2.470) with a significance level of 0.045 < 0.05. Partially, ROA has a positive and significant effect on changes in earnings. NPM, ROE, and DAR have a negative and significant effect on earnings changes. While the variable DER and LTDtER have no significant effect on earnings changes.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Manajemen
Depositing User:	MSA Yufenti Oktafiah
Date Deposited:	27 Jul 2020 03:48
Last Modified:	27 Jul 2020 03:48
URI:	http://repository.unmerpas.ac.id/id/eprint/40

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