Manfaat Informasi Rasio Keuangan dalam Memprediksi Perubahan Laba: studi empiris terhadap perusahaan di Bursa Efek Jakarta

Octavia, Arliyani, Dr. Mamduh M. Hanafi, M.B.A.

2007 | Skripsi | S1 Extention - Accounting

Objective of this study is to examine the benefit of financial ratio in predicting earnings change, especially that related with its function in predicting earnings change from 2001, 2002, 2003 and 2004. The data use in this study are the financial statement of nonfinancial public firms that have been registered at Bursa Efek Jakarta (BEJ) for six years, from 1999 to 2004. Writer use multiple regression analysis enter method, t-test and F-test to examine the benefit of financial ratio in predicting earnings change. The result of this study state that one financial ratio in 2000 is Total Liabilities to Total Assets ( TLTA) can be used for predicting the earnings change in 2001. The result of this study also state that two financial ratio in 2002 including Sales to Total Assets (STA) and Net Income to Net Worth (NINW) can be used for predicting the earnings change in 2003. Financial ratio in 2001 and 2003 cannot be used for predicting the earnings change in 2002 and 2004 Keywords : predicting, earnings change, financial ratio

Kata Kunci : Informasi Rasio Keuangan; Perubahan Laba; Manajemen Keuangan; Manajemen Laba