Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Perubahan Laba Pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)

View Publication Info
 
 
Field Value
 
Title Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Perubahan Laba Pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017
 
Creator Darnawati, Friska
Siagian, Yohana Ayu
Ginting, Fitra
Siahaan, Yusrina
Pasaribu, Cincin Marintan
 
Description The study carried out in the working of this journal aims to understand how big and important the performance of financial ratios, among which is liquidity calculated by the current ratio, profitability calculated by return on assets, leverage is calculated by the debt to asset ratio to earnings changes. The numbers of samples in this study were 12 companies with 4 years of research and being filtered by using purposive sampling techniques. Data were analyzed using the classic assumption test model, multiple linear tests, coefficient of determination, partial ( t ) and simultaneous ( f ). Data processing using SPSS 25. The study results prove that liquidity, profitability and leverage are able to explain its existence simultaneously with variables change in profit. In addition, the current ratio ( CR ) and debt to asset ratio partially have a positive and significant effect on earnings changes, while in the ratio of return on asset ( ROA ) is not significant and has no effect on earnings changes
 
Publisher Forum Kerjasama Pendidikan Tinggi (FKPT)
 
Date 2020-08-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejurnal.seminar-id.com/index.php/ekuitas/article/view/412
10.47065/ekuitas.v2i1.412
 
Source Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS); Vol 2 No 1 (2020): EKUITAS - Agustus 2020; 139-144
2685-869X
 
Language eng
 
Relation https://ejurnal.seminar-id.com/index.php/ekuitas/article/view/412/253
 
Rights Copyright (c) 2020 Friska Darnawati, Yohana Ayu Siagian, Fitra Ginting, Yusrina Siahaan, Cincin Marintan Pasaribu
http://creativecommons.org/licenses/by/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library