Analisis pengaruh rasio keuangan terhadap pertumbuhan laba: Studi kasus pada perusahaan sektor pertambangan go public yang terdaftar di BEI periode 2006-2012

Hasanah, Nur (2014) Analisis pengaruh rasio keuangan terhadap pertumbuhan laba: Studi kasus pada perusahaan sektor pertambangan go public yang terdaftar di BEI periode 2006-2012. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Tujuan penelitian ini adalah untuk menguji pengaruh rasio keuangan yang meliputi variabel Current Ratio (CR), Quick Ratio (QR), Debt To Equity Ratio (DER), Debt Ratio (DR), Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Assets (ROA), Return On Equity (ROE), Inventory Turnover (IT), Current Assets Turnover (CAT), Fixed Assets Turnover (FAT), dan Total Assets Turnover (TAT) terhadap pertumbuhan laba.

Jenis pendekatan penelitian yang digunakan adalah kuantitatif. Data diperoleh dengan metode purposive sampling dengan kriteria (1) Perusahaan pertambangan yang terdaftar di BEI dan konsisten ada selama periode penelitian (tahun 2006 sampai dengan 2012), (2) Perusahaan pertambangan yang menyediakan data laporan keuangan selama kurun waktu penelitian (tahun 2006 sampai dengan 2012), (3) Perusahaan tidak menghasilkan laba negatif selama periode 2006 sampai dengan 2012. Data yang digunakan telah diuji dengan uji asumsi klasik yang meliputi bebas multikolinieritas, tidak terjadi autokorelasi, tidak terjadi heteroskedastisitas, dan data terdistribusi normal.

Dari hasil analisis regresi berganda menunjukkan bahwa variabel CR, NPM, CAT dan FAT secara parsial berpengaruh signifikan positif terhadap pertumbuhan laba. Sedangkan variabel QR, DER, DR, GPM, ROA, ROE, IT, dan TAT tidak berpengaruh signifikan terhadap pertumbuhan laba. Dari keduabelas variabel yang digunakan dalam penelitian ini (CR, QR, DER, DR, NPM, GPM, ROA, ROE, IT, CAT, FAT dan TAT) secara simultan (serentak) berpengaruh signifikan terhadap pertumbuhan laba. Kemampuan seluruh variabel independen mempengaruhi variabel dependen adalah sebesar 84,1%. Diharapkan perusahaan lebih memperhatikan seluruh variabel untuk pertumbuhan laba yang lebih baik.

ENGLISH:

The purpose of this research is to examine the effect of financial ratios that include variable Current Ratio (CR), Quick Ratio (QR), Debt To Equity Ratio (DER), Debt Ratio (DR), Net Profit Margin (NPM), Gross Profit Margin (GPM ), Return on Assets (ROA), Return on Equity (ROE), Inventory Turnover (IT), Current Assets Turnover (CAT), Fixed Assets Turnover (FAT), and Total Assets Turnover (TAT) to profits growth.

The researcher used quantitative approach in analyzing the data. The data is obtained by purposive sampling method with some criteria (1) mining company listed in BEI and consistent during the period of the research (2006 to 2012), (2) mining Company provides financial data during the period of the research (2006 to 2012), (3) the Company did not generate negative profits during the period 2006 to 2012. Then the data is tested with the classical assumption that includes free multicollinearity, not autocorrelation, not heteroscedasticity, and the data were normally distributed.

The results of multiple regression analysis show that the variable CR, NPM, CAT dan FAT partially are bring positive significant effect on profits growth. While variable QR, DER, DR, GPM, ROA, ROE, IT, dan TAT had no significant effect on profits growth. Indeed, from the twelve variables used in this study (CR, QR, DER, DR, NPM, GPM, ROA, ROE, IT, CAT, FAT and TAT) simultaneously (synchronously) bring significant effect on profits growth. Capability of all the independent variables affect the dependent variable is equal to 84.1%. It is expected that the company pay more attention to all of the variables for better profit growth.

Item Type: Thesis (Undergraduate)
Supervisor: Wahyuni, Nanik
Keywords: CR; QR; DER; DR; NPM; GPM; ROA; ROE; IT; CAT; FAT dan TAT dan Pertumbuhan Laba; and Profit Growth
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150103
Depositing User: Ratih Novitasari
Date Deposited: 28 Sep 2015 02:49
Last Modified: 28 Sep 2015 02:49
URI: http://etheses.uin-malang.ac.id/id/eprint/1968

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