Analisis Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

Abstract

This research was conducted to determine and analyze the effect of financial ratios on changes in earnings in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019.  The sampling technique used was purposive sampling with a total sample size of 12 companies from a total of 182 companies listed on the Indonesia Stock Exchange with 60 observations of data.  The data analysis method uses multiple linear analysis.  Based on the test results, it is concluded that the t test results show that the cash ratio positive and significant effect. While debt to assets ratio, and total assets turnover have no effect on changes in earnings.  The results of the F test show that it does not affect changes in earnings. The result of the R2 value of 0,115 means that 11,5% of the variable change in earnings can be explained by the variables Current Ratio, Debt to Assets Ratio and Total Assets Turnover.  While the remaining 88,5% can be explained by other variables not examined in this study.