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Analisis Rasio Keuangan Dan Tingkat Inflasi Dalam Memprediksi Perubahan Laba (Studi Empiris Pada Perusahaan Properti, Real Estate Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2017)
Amellia Dwinabila Firmanda Putri (2018) | Skripsi | Akuntansi
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Ringkasan
Penelitian ini menggunakan variabel independen Current Ratio (CR), Quick Ratio (QR), Total Assets Turnover (TATO), Debt to Assets Ratio (DAR), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) dan Tingkat Inflasi sedangkan perubahan laba sebagai variabel dependen. Data yang diperoleh dalam penelitian ini menggunakan metode purposive sampling. Hasil analisis regresi linier berganda menunjukkan bahwa variabel Total Assets Turnover, Gross Profit Margin, Net Profit Margin dan Tingkat Inflasi secara parsial memiliki pengaruh positif dan signifikan terhadap perubahan laba. Sedangkan variabel Current Ratio, Quick Ratio, Debt to Assets Ratio, Return On Assets dan Return On Equity tidak berpengaruh signifikan terhadap perubahan laba. Pengujian secara simultan menunjukkan kesembilan variabel dalam peneltian ini Current Ratio (CR), Quick Ratio (QR), Total Assets Turnover (TATO), Debt to Assets Ratio (DAR), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) dan Tingkat Inflasi memiliki pengaruh terhadapa perubahan laba dengan kemampuan prediksi sebesar 52%. Kata kunci: Current Ratio (CR), Quick Ratio (QR), Total Assets Turnover (TATO), Debt to Assets Ratio (DAR), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Tingkat Inflasi, Perubahan Laba.
Ringkasan Alternatif
This study was conducted to test whether financial ratios and inflation rates can be used in predicting profit changes in property, real estate and building constructions companies. This study used independent variable Current Ratio (CR), Quick Ratio (QR), Total Assets Turnover (TATO), Debt to Assets Ratio (DAR), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) and Inflation Rates while Profit Changes as dependent variable. In this study, the data obtained using purposive sampling. The result of multiple linear regression analysis shows that the variable of Total Assets Turnover, Gross Profit Margin, Net Profit Margin and Inflation Rates partially have positive and significant influence to profit changes. While the variable Current Ratio, Quick Ratio, Debt to Assets Ratio, Return On Assets and Return On Equity have no significant influence on profit changes. The simultaneous test shows the nine variables in this research Current Ratio (CR), Quick Ratio (QR), Total Assets Turnover (TATO), Debt to Assets Ratio (DAR), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) and Inflation Rates have influence to profit changes with prediction ability ability equal to 52%. Keywords: Current Ratio (CR), Quick Ratio (QR), Total Assets Turnover (TATO), Debt to Assets Ratio (DAR), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Inflation Rates, Profit Changes.