ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PT. ULTRA JAYA MILK INDUSTRI DAN TRADING COMPANY TBK

Authors

  • Pertiwi Puspa Wardani Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Muhammad Abdi Akbar Idris Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Herman Sjahruddin Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya

DOI:

https://doi.org/10.24114/niaga.v9i2.19039

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan yang ditunjukkan melalui debt to asset ratio, total assets turn over ratio, dan net profit margin terhadap perubahan laba pada PT. Ultra Jaya Milk Industri & Trading Company Tbk. Populasi dalam penelitian ini yaitu seluruh laporan keuangan PT. Ultra Jaya Milk Industry dan Trading Company, Tbk periode 2010-2018. Sampel penelitian menggunakan 9 tahun pengamatan, sehingga jumlah data yang digunakan adalah 9 Tahun x 4 triwulan = 36 sampel pengamatan. Alat analisis yang digunakan adalah software SPSS v.22. Hasil penelitian menunjukkan bukti bahwa debt to asset ratio dan net profit margin tidak berpengaruh terhadap perubahan laba, sedangkan total assets turn over ratio berpengaruh positif dan signifikan terhadap perubahan laba.Keywords: Debt to asset ratio, total assets turn over ratio, net profit margin, 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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