RASIO LANCAR (CURRENT RATIO), TOTAL UTANG TERHADAP TOTAL AKTIVA (DEBT RATIO), TINGKAT PENGEMBALIAN AKTIVA (RETURN ON ASSETS) TERHADAP PERUBAHAN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Astritika , Puspita Zulhijjah (2013) RASIO LANCAR (CURRENT RATIO), TOTAL UTANG TERHADAP TOTAL AKTIVA (DEBT RATIO), TINGKAT PENGEMBALIAN AKTIVA (RETURN ON ASSETS) TERHADAP PERUBAHAN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, UPN "veteran" Jawa Timur.

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Abstract

Profit is one of the most concern things for every users because earning figures can be used to represent company overall performance. The adequate of profit level can guarantee the revenue for creditors and shareholders. If the profit rate higher, it will increase the trustable things for depositors and investors. The purpose of this study obtains empirical evidence of the influence of ratio analysis (Debt Ratio, Current Ratio, Return On Assets) to changes in earnings. Researchers used data in the form of financial staetements reports in consumer goods companies which listed in Indonesia Stock Exchange in this research. Researchers also use 27 samples of consumer goods companies firms with purposive sampling which the manufacturing companies are listed on the Stock Exchange during 2009-2011 period. The analysis tool uses multiple regression analysis, t test, F test and coefficients of determination which tested with the classical assumption testing. From the regression analysis, it is founded that partially Debt Ratio variable, has influence to change in the earnings of consumer goods companies. While Current Ratio and Return On Assets (ROA) don’t have any influence to changes in earnings of consumer goods companies. Another things that three variables (Debt Ratio, Current Ratio, Return On Assets) simoultaneously have an influence on change in earnings with the result of 11,5% and the balance of 88,5% influenced by other factors which not examined in this study. Keywords : Debt Ratio, Current Ratio, Return On Assets, changes in earnings

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