PENGARUH CURRENT RATIO, RETURN ON ASSET, DAN DEBT TO EQUITY RATIO TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN RITEL DI BURSA EFEK INDONESIA

Authors

  • Talitha Ihram Universitas Balikapan
  • Dwi Susilowati Universtas Baikpapan
  • Nadi Hernadi Moorcy Universtas Baikpapan

DOI:

https://doi.org/10.36277/mreko.v1i2.236

Keywords:

Current Ratio, Return On Asset, Debt to Equity Ratio, Changes in Profit

Abstract

The Purpose of this study was to determine the effect of the Current Ratio, Return On Asset, and Debt to Equity Rasio partially on changes in porfit of retail trading Sub-Sector Companies on the Indonesia Stock Exchange. The data used are sources that already exist, both internal and external. The data can be accessed on the internet and information publications. The population in this study were seventeen companies and the samples  used was six companies that listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression. The results of the analysis show that the variable Return On Asset has a signifficant effect on changes in porfit, while Current Ratio and Debt to Equity Ratio have no significant effect on changed in profit.

References

Adawiyah, M., & Triyonowati. (2018). Pengaruh kinerja keuangan terhadap perubahan laba perusahaan sektor industri barang konsumsi. Jurnal Ilmu Dan Riset Manajemen, 7(2), e-ISSN : 2461-0593.

Andayani, M., & Ardini, L. (2016). Analisis Rasio Likuiditas Dan Rasio Profitabilitas Terhadap Perubahan Laba. Jurnal Ilmu Dan Riset Akuntansi, 5(7), ISSN : 2460-0585.

Ghozali, I. (2018). Aplikasi Analisis Multivariate. Dengan Program IBM SPSS 25 (edisi 9).

Handayani, A. T., & Nugroho, B. (2018). Dampak Rasio Keuangan terhadap Perubahan Laba pada Perusahaan Makanan dan Minuman. Jurnal Online Insan Akuntan, 3(1), e-ISSN : 2528-0163.IDNFinancial. (2020). IDNFinance.

Juwari, J., Sudjinan, S., & Anita Salim, T. (2021). Pengelolaan Assets Perusahaan Dalam Optimalisasi Laba. Jurnal GeoEkonomi, 12(1), 91–100. https://doi.org/10.36277/geoekonomi.v12i1.144

Kurniawati, Y. A. (2017). Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Keywords : Liquidity Ratio , Solvency Ratio , Activity Ratio , Profitability Ratio. Jurnal Ilmu Dan Riset Manajemen, 6, e-ISSN : 2461-0593.

Manurung, C. S., & Silalahi, E. R. R. (2016). Analisis Rasio Keuangan Dalam Memprediksi Perubahan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI). Jrak, 2(1), ISSN : 2443-1079.

Panjaitan, R. J. (2018). Pengaruh Current Ratio, Debt to Equity Ratio, Net Profit Margin dan Return On Asset terhadap pertumbuhan laba pada perusahaan consumer goods yang terdaftar di bursa efek indonesia periode 2013-2016. Jurnal Manajemen, 4(1), ISSN : 2301-6256.

Rahmawati, E. S., & Hasanuh, N. (2021). Pengaruh Return On Equity Dan Debt To Equity Ratio Terhadap Perubahan Laba Pada Perusahaan , Ritel Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2019 Laba Perusahaan Ritel Tahun 2014-2019. Jurnal Ilmiah Manajemen Forkamma, 4(1), ISSN : 299-171X.

Samryn, L. M. (2013). Akuntansi Manajemen. Kencana Prenadamedia Group.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kulitatif, dan R&D. ALFABETA.

Ulah, S. M., & Budiyanto. (2016). Pengaruh Current Ratio, Debt To Equity Ratio, Total Assets Turnover, Net Profit Margin, Terhadap Perubahan Laba Pada Perusahaan. Journal of Chemical Information and Modeling, 5(1), ISSN : 2461-0593.

Wati, D. A., & Subekti, K. V. (2017). Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perindustrian Perikanan. Jurnal Online Insan Akuntan, 2(1), E-ISSN : 2528-0163.

Yanti, N. S. P. (2017). Dampak Kinerja Keuangan Terhadap Pertumbuhan Laba (Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2016). Jurnal Ekonomi & Bisnis Dharma Andalas, 19(2), E-ISSN: 2527-3469.

Downloads

Published

2022-10-26

How to Cite

Ihram, T., Susilowati, D., & Hernadi Moorcy, N. (2022). PENGARUH CURRENT RATIO, RETURN ON ASSET, DAN DEBT TO EQUITY RATIO TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN RITEL DI BURSA EFEK INDONESIA. MEDIA RISET EKONOMI [MR.EKO], 1(2), 85–97. https://doi.org/10.36277/mreko.v1i2.236

Issue

Vol. 1 No. 2 (2022): MEDIA RISET EKONOMI [MR.EKO]

Section

Articles

License

You are free to:
Share - copy and redistribute the materials in any medium or format for any purpose, even for commercial purposes.
Adapt - compose, change and develop the material for any purpose, even for commercial purposes.
The licensor cannot revoke these freedoms as long as you follow the license terms.
With the following conditions:
Attribution - you must give appropriate credit, provide a link to the license, and indicate if changes have been made. You may do so in a reasonable manner, but not in any way that suggests that the licensor endorses you or your use.
No additional restrictions - You may not implement legal provisions or technological measures that legally restrict others from doing anything permitted by the license.
Notice:
You do not have to comply with the license for elements of the material that are in the public domain or where your use is permitted by an applicable exclusion or restriction.
No warranties are given. This license may not grant all the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.

Most read articles by the same author(s)