ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN EARNINGS PADA PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (STUDI EMPIRIS PADA 110 PERUSAHAAN PERIODE 2006 – 2009)

Andy Yulius

Abstract


This research wants to examine the effects of 5 company’s financial ratio to projected earning change of company. The hypothesis of this research are Current Ratio (CR), Total Asset Turnover (TATO), dan Return On Investment (ROI) have a positive influence to projected earning change of company (Future Earning). While Debt Equity Ratio (DER) and Price Earning Ratio (PER) has a negative influence to projected earning change of company. The technique for examining the hypothesis is multiple regression analysis by using SPSS 12.0 for windows.
Key words : Current Ratio, Total Asset Turnover, Return On Investmen,t Debt Equity Ratio, Price Earning Ratio and Future Earning

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DOI: http://dx.doi.org/10.30813/jab.v9i1.878

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