Pengaruh Current Ratio, Debt to Equity Ratio, Working Capital to Total Assets, dan Net Profit Margin terhadap Perubahan Laba pada Perusahaan Otomotif yang Terdaftar di BEI 2009-2011
Daftar Isi:
- The purpose of this research is to know whether financial ratios affect either partially or simultaneously to earnings changes in the otomotives companies listed on the Indonesia Stock Exchange (IDX). The company’s main goal is to maximize earnings. For companies, earnings are necessary because the benefit to the company’s survival. One parameter of the company’s performance is earnings. The earnings have been resulted by the company experience earnings changes each year so that it can influence the investment decisions of investors. Earnings changes is an increase or decrease in earnings per year. Financial ratios used in this research are current ratio, working capital to total assets, debt to equity ratio, dan net profit margin. Analytical techniques used in this research were multiple linear regression analysis.The result showed that partially only current ratio and debt to equity ratio has significant affect to earnings changes, while working capital to total assets dan net profitmargin haven’t significant affect on changes earnings. Simultaneously, current ratio, working capital to total assets, debt to equity ratio, and net profit margin have significant affect to earnings changes.