Analisis Manfaat Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)
DEWI, KHARISMA (Pembimbing: Irfan Nursasmito, Drs., M.Si.), Irfan Nursasmito, Drs., M.Si.
Penelitian ini bertujuan untuk menguji pengaruh variabel Current Rasio (CR), Quick rasio (QR), Inventory Turnover (ITO), Total Asset Turnover (TATO), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Working Capital Turnover (WCT), Sales to Current Liabilities (SCL) dan Earning Per Share (EPS) terhadap Pertumbuhan Laba Pada Perusahaan Publik yang terdaftar di Bursa Efek Indonesia (BEI).
Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan publik yang terdaftar di BEI dan ICMD pada tahun 2003-2008. Penelitian ini menggunakan metode purposive sampling dan menggunakan alat analisis regresi linier berganda. Kriteria metode purposive sampling yang digunakan penelitian ini adalah 1) perusahaan publik terdaftar di BEI pada periode penelitian; 2) Pada periode penelitian perusahaan menyajikan laporan keuangan yang lengkap; 3) Perusahaan tidak menghasilkan laba negatif.
Hasil penelitian ini menunjukkan bahwa variabel Quick Rasio (QR), Total Asset Turnover (TATO), Return On Equity (ROE) dan Sales to Current Liabilities (SCL) mempunyai pengaruh signifikan dan berhubungan positif terhadap pertumbuhan laba pada masa mendatang.
This study aims to examines the influence of Current Ratio (CR), Quick Ratio (QR), Inventory Turnover (ITO), Total Asset Turnover (TATO), Return On Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Working Capital Turnover (WCT), Sales to Current Liabilities (SCL) and Earning Per Share (EPS) to Profit Growth of Public Companies which listed on JSX.
This study uses secondary data from annual reports of public companies which listed on JSX and Indonesian Capital Market Directory (ICMD) in 2003-2008. This study uses purposive sampling method and uses multiple linear regression as the analysis instrument. The criteria purposive sampling which used in this research is 1) The public company listed in research period; 2) The available of financial statement as the research period; 3) The public company has not negative profit.
This research result shows that Quick Ratio (QR), Total Asset Turnover (TATO), Return On Equity (ROE) and Sales to Current Liabilities (SCL) variable have influence significant and correlation positive to Profit Growth in the future.
Kata Kunci : Current Ratio (CR), Quick ratio (QR), Inventory Turn Over (ITO), Total Asset Turn Over (TATO), Return On Equity (ROE), Gross Profit Margin(GPM), Operating Profit Margin (OPM), Working Capital Turnover (WCT), Sales to Current Liabilities (SCL), Earning Per
