RASIO KEUANGAN DAN PREDIKSI PERUBAHAN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Syamsudin Syamsudin(1*), Ceky Primayuta(2)

(1) Fakultas Ekonomi Universitas Muhammadiyah Surakarta
(2) 
(*) Corresponding Author

Abstract

The purpose of this study is to obtain empirical evidence of the influence of ratio
analysis to forecast changes in earnings. In this case the researchers used the data in the form
of financial statements of listed manufacturing companies in Indonesia Stock Exchange (BEI).
Researchers used sample of 32 manufacturing firms selected at random purposive sampling,
the manufacturing companies listed on the Stock Exchange during 2007-2008 period. The
data used are the financial statements audited financial statements as of December 31 in order
to avoid the presence of a partial financial statement data. Analysis tool used is multiple regression
analysis, t test, F test, and coefficients of determination were tested with the classical assumption test. Based on the results of data
analysis can be concluded that the variables CR and
the TATO has a significant influence on changes in earnings. As for the DER and NPM variables no significant effect on change in earnings.

Keywords

financial ratios, changes in earnings, partial financial statements, stock exchange

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DOI: 10.23917/benefit.v13i1.1297

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