Manfaat Perubahan Rasio Keuangan dalam Memprediksi Perubahan Laba: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta  

Oleh:

Tondowidjojo, Fenny ; Purwaningsih, Anna

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Modus Jurnal Ekonomi dan Bisnis vol. 19 no. 2 (Sep. 2007), page 144-156.
Topik: Financial Ratios; Earnings; Stepwise Regression
Fulltext: Manfaat Perubahan Rasio Keuangan dalam Memprediksi Perubahan Laba Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta.pdf (10.52MB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: MM57.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study tests the effect of changes in financial ratios toward changes in earnings. Samples of banking companies listed on the BEJ during 2000-2005 were investigated. The independent variables consist of seventeen financial ratios, while the dependent variable was earnings change. Regression analysis was used to test the hyphothesis and variables selected using the stepwise regression method. The results proved that cash plus cash equivalent to total assets ratio (RA2) and productive assets to total assets ratio (RA3) significantly effet changes in earnings one year forward. The ratios that were proven to affect earnings two years forward and three years forward. The ratios that were proven to affect earnings four years forward are owners' equity to non monetary assets (RC4), owners' equity to total loans plus cash equivalent (RC5), and productive assets to total assets (RA3). Thus the results conclude that changes is financial ratios can be used to predict changes in earnings. (Upload Full-Text_Ali_Desember 2023)

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