PENGARUH ANALISA LAPORAN KEUANGAN TERHADAP PERUBAHAN LABA, SECARA PERIODIK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Abstrak

This study aims to: (1) To determine the effect of the Current Ratio on earnings changes on the IDX. (2) To find out how the influence of the Debt to Asset Ratio on changes in earnings on the IDX. (3) To find out how the effect of Total Asset Turnover on changes in profits on the IDX. (4) To find out how the effect of Return On Assets on changes in earnings on the IDX. (5) To find out how the influence of the Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return On Assets on changes in earnings on the IDX. The method used in this research is quantitative method. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the various industrial sectors in 2017-2019. The sample used is as many as 20 companies that meet the criteria of positive earnings in three consecutive years. In this study using the classical assumption test, F test, T test, and determination test (R2). The results of this study are Current Ratio, Debt to Asset Ratio, Total Asset Turn Over, Debt to Asset Ratio has a positive effect on changes in profit, Using the F test in this study simultaneously has a positive and significant effect on changes in profit with the results of tcount (32,387) > t table (2.54) and the significance value is 0.000 < 0.05. The value of Adjusted R Square in this study is 0.680 or 68.0%, meaning that CR, DAR, TATO, ROA have a positive effect on earnings changes and the remaining 32.0% is influenced by other variables outside the study.