PENGARUH CR, DER, DAN NPM TERHADAP PERUBAHAN LABA PADA PERUSAHAAN JASA PERHOTELAN

Jurnal Wahana Akuntansi

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Title PENGARUH CR, DER, DAN NPM TERHADAP PERUBAHAN LABA PADA PERUSAHAAN JASA PERHOTELAN
 
Creator Nazir, Weilly Riduan
Budiharjo, Roy
 
Subject Current Ratio
Debt to Equity Ratio
Net Profit Margin
Changes in Earnings
Current Ratio
Debt to Equity Ratio
Net Profit Margin
Perubahan Laba
 
Description Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity ratio dan N et Profit Margin terhadap perubahan laba. Sampel dalam penelitian ini adalah perusahaan jasa Perhotelan di Bursa Efek Indonesia yang dipilih secara purposive sampling. Data yang digunakan adalah laporan keuangan pada tahun 2013 sampai 2017. Populasi dalam penelitian ini adalah perusahaan Jasa Perhotelan yang terdaftar di BEI pada periode 2013-2017, total 13 perusahaan dan  65 sampel. Ada 3 variabel independen, yaitu Current Ratio (CR) sebagai rasio likuiditas, Debt To Equity Ratio (DR) sebagai rasio solvabilitas, dan Net Profit Maargin (NPM) sebagai rasio profitabilitas. Berdasarkan pengujian variabel secara individu didapatkan bahwa CR dan DER tidak memiliki pengaruh signifikan terhadap perubahan laba, sedangkan NPM memiliki pengaruh signifikan terhadap perubahan laba.
This study aims to determine the effect of Current Ratio, Debt to Equity ratio and Net Profit Margin on changes in earnings. The sample in this study was a hospitality service company on the Indonesia Stock Exchange which was selected by purposive sampling. The data used are financial statements in 2013 to 2017. The population in this study were Hospitality Services companies listed on the Stock Exchange in the period 2013-2017, a total of 13 companies and 65 samples. There are 3 independent variables, namely Current Ratio (CR) as liquidity ratio, Debt To Equity Ratio (DR) as solvency ratio, and Net Profit Maargin (NPM) as profitability ratio. This research shows that Based on individual variable tests, CR and DER have no significant effect on profit changes, while NPM has a significant influence on changes in earnings.
 
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
 
Date 2019-07-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/9495
10.21009/wahana.14.012
 
Source Jurnal Ilmiah Wahana Akuntansi; Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi; 15-32
2302-1810
 
Language eng
 
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/9495/7457
 
Rights Copyright (c) 2019 Weilly Riduan Nazir, Roy Budiharjo
 

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