ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERUBAHAN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Jasa dan Perdagangan yang Terdaftar di Bursa Efek Indonesia)
Abstract: Financial Ratio
Analysis is analysis that is used to describe the relationship between two or
more financial data with each other. Financial Ratio Analysis are often used to
predict changes in earnings company.This research aims to examine the financial
ratio analysis to predict changes incorporate profits and trade services listed
on the Indonesia Stock Exchange(IDX) of 2009-2011. Rasio used in this study,
were, Liquidity Ratios, Activity Ratios, Ratio Asset Utilization and Operating
Performance Ratio.Methods of data collection in this study was conducted by the
documentation. The type of data in this study is secondary data. Those data are
financial statements published by the company on the Indonesian Stock Exchange
(BEI). Financial statement data obtained from company financial statements
published by the Indonesia Direct Exchange (IDX). The method of analysis used
in this study is multiple regression. This study uses the data and trading
services company listed on the Indonesia Stock Exchange (BEI) in the year
2009-2011. Sampling was done by purposive sampling technique. Number of samples
taken in this study were 117.The results showed that the variables had a
significant influence on the change in earnings is the ratio of asset
utilization. Variable liquidity ratios, activity and operating performance
changes donotaffectthecompany'searnings.
Keywords: LiquidityRatios,
Activity Ratios, AssetUtilizationRatio, Ratio of Operating Performance and
EarningsChanges
Penulis: Resa Setya Nugroho,
Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd141042
