ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PT ASTRA AGRO LESTARI

UMMI, AZIZAH (2019) ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PT ASTRA AGRO LESTARI. [Artikel mahasiswa]

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Abstract

This study aims to determine the effect of Current Ratio, Net Profit Margin, Debt to
Assets Ratio and Total Assets Turnover to changing profit partially. The study was conducted at
one of the oil palm plantation companies in Indonesia, namely PT Astra Agro Lestari using the
company's financial statements from 2010-2017 in the form of a quarter to obtain 32 data. The
data collection method used is the documentation method with secondary data obtained from the
website of PT Astra Agro Lestari, emiten kontan, and sahamok. Testing data using multiple
regression analysis with eviews9 application and level of significance of 5% (0.05).
The results showed that partially Current Ratio (CR), Net Profit Margin (NPM), and
Debt to Assets Ratio (DAR) had a positive effect on earnings changes. Whereas Total Assets
Turnover (TATO) has a negative effect on changes in earnings. Determination test results show
that Current Ratio (CR), Net Profit Margin (NPM), Debt to Assets Ratio (DAR), and Total Assets
Turnover (TATO) are able to influence changes in earnings by 75.4% and the remaining 24.6%
are influenced by other factors not examined in this study.

Item Type:	Artikel mahasiswa
Keyword:	Current Ratio (CR), Net Profit Margin (NPM), Debt to Assets Ratio (DAR), Total Assets Turnover (TATO), Perubahan Laba
Subjects:	H Social Sciences > HB Economic Theory
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Management (S1 Manajemen)
Depositing User:	publikasi uad
Date Deposited:	29 Jul 2019 04:42
Last Modified:	29 Jul 2019 06:46
URI:	http://eprints.uad.ac.id/id/eprint/14131

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