ANALISIS RETURN ON EQUITY, PRICE EARNING RATIO DAN TOTAL ASSET TURNOVER DALAM MEMPREDIKSI PERUBAHAN LABA PERBANKAN

Authors

  • Pratiwi Rosa Damayanti Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya,

DOI:

https://doi.org/10.24114/niaga.v9i2.19038

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis efek rasio keuangan (return on equity, price earning ratio dan total asset turnover) dalam memprediksi perubahan laba di masa yang akan datang perbankan. Populasi dalam penelitian ini yaitu seluruh laporan keuangan PT. Bank BNI (Persero) Tbk periode 2009-2018 dilihat dari per triwulan. Jumlah tahun pengamatan dalam penelitian ini dilakukan selama 10 tahun pengamatan, sehingga jumlah observasi adalah 10 tahun x 4 triwulan = 40 sampel pengamatan. Alat analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan Statistical Package for the Social Sciences Vers. 25. Hasil penelitian menunjukkan bukti bahwa hanya total asset turnover yang menghasilkan efek negatif dan signifikan, sementara return on equity, price earning ratio hanya mampu menghasilkan efek positif namun tidak signifikan dalam memprediksi perubahan laba di masa yang akan datangKeywords: Return On Equity, Price Earning Ratio, Total Asset Turnover dan Perubahan Laba.

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Published

2020-07-07

Issue

Vol. 9 No. 2 (2020): NIAGAWAN VOL 9 NO 2 JULI 2020

Section

Articles

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