Jurnal Akuntansi dan Pajak
Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022

PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA (Studi Empiris Perusahaan Consumer Good Yang Terdaftar Di BEI Periode 2015-2019)

Rico Nur Ilham (Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh, Aceh, Indonesia)
Debi Eka Putri (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Mangasi Sinurat (Sekolah Tinggi Ilmu Ekonomi Sultan Agung, Pematangsiantar, Indonesia)
Likdanawati Likdanawati (Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh, Aceh, Indonesia)
Irada Sinta (Fakultas Pertanian, Universitas Malikussaleh, Aceh, Indonesia)

Article Info

Publish Date
14 Dec 2021

Abstract

This study analyzed the effects of financial ratios (CR, DER, TATO, and NPM) on changes in profits in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study was all continuously registered Consumer Goods companies in 2015-2019, while the samples used as the object of research amounted to 15 companies using the purposive sampling technique. The model used in the data analysis was panel data regression with the help of Eviews 10. The results indicated that only NPM had a positive and significant effect on changes in earnings changes while the CR, DER, and TATO had no significant effect on earnings changes.

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Journal Info
Jurnal Akuntansi dan Pajak
Website

Abbrev

jap

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...