ANALISIS KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA
Abstrak: This research aims to
analyze the ability of financial ratios in predicting of earning changes in
future. The data was collected by using purposive sampling method. The number
of samples in this research is 39 manufacture emitens listed in Indonesian
Stock Exchange in period 2004-2008. The method of analysis in this research
used logistic regression to examine 20 financial ratios in predicting of
earning changes one year ahead. Partially, the results indicate that 8
financial ratios are able to predict earning change one year ahead, that are
shareholder’s equity and total liabilities to fixed asset (SETLFA), operating
profit to net sales (OPNS), cost of good sold to inventories (CGSI), net sales
to quick asset (NSQA), shareholder’s equity to net sales (SENS), current
liabilities to shareholder’s equity (CLSE), working capital to total assets
(WCTA), and profit before tax to shareholder’s equity (PBTSE). Simultaneously,
the result indicate that all financial ratios examined are able to predict
earning change one year ahead
Penulis: EDY Zulfiar
Kode Jurnal: jpakuntansidd110160
