LIANAWATI, OUW (2011) PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA STUDI PADA EMITEN SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The objective of this research is examine the effects of Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Liabilites (OITL), Total Asset Turnover (TAT) ,Gross Profit Margin (GPM) and Net Profit Margin (NPM) to profit growth of Food and Beverages company. Population of this research are 19 Food and Beverages company listed in IDX period from year 2000 until 2009. Sample are used with some criteria : (1) listed in IDX since year 2000. (2) have complete financial report period from year 2000 until 2009. (3) company has profit during year 2000 until 2009. The result of classical assumption test , such as: no autocorrelation, no multicolinearity, no heteroscedasticity and distributed normally. Result of regression analysis, found that mutually Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI) , Operating Income to Total Liabilites (OITL) , Total Asset Turnover (TAT) ,Gross Profit Margin (GPM) and Net Profit Margin (NPM) have influence to profit growth of Food and Beverages company. Partially WCTA, CLI, OITL, TAT, GPM dan NPM doesn’t have influence to profit growth of Food and Beverages company. Keywords: Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Gross Profit Margin (GPM) , Net Profit Margin (NPM). Tujuan penelitian ini adalah menguji pengaruh variabel Working Capital to Total Asset (WCTA) , Current Liabilities to Inventory ( CLI), Operating Income to Total Liabilities ( OITL ), Total Asset Turnover (TAT) ,Gross Profit Margin (GPM), Net Profit Margin (NPM) terhadap pertumbuhan laba setelah pajak pada emiten sektor makanan dan minuman. Populasi dalam penelitian ini adalah 19 emiten sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2000 sampai dengan 2009. Sampel dipilih berdasarkan kriteria (1) terdaftar di Bursa Efek Indonesia (BEI) minimal sejak tahun 2000.(2) memliki laporan keuangan lengkap tahun 2000 sampai dengan tahun 2009.(3) menghasilkan laba selama periode tahun 2000 sampai dengan 2009. Hasil pengujian asumsi klasik meliputi : tidak terdapat autokorelasi, tidak terjadi gejala multikolinearitas, tidak terjadi gejala heteroskedastisitas dan data terdistribusi normal. Hasil analisis regresi menunjukkan bahwa variabel Working Capital to Total Asset (WCTA) , Current Liabilities to Inventory (CLI) , Operating Income to Total Liabilities (OITL) , Total Asset Turnover (TAT) , Gross Profit Margin (GPM) dan Net Profit Margin (NPM) secara bersama-sama mempengaruhi pertumbuhan laba. Secara parsial keenam rasio keuangan WCTA , CLI , OITL , TAT, GPM dan NPM tidak berpengaruh signifikan terhadap pertumbuhan laba . Kata Kunci : Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Gross Profit Margin (GPM) dan Net Profit Margin (NPM).
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-11-004 |
| NIM/NIDN Creators: | 55508120010 |
| Uncontrolled Keywords: | Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Gross Profit Margin (GPM) dan Net Profit Margin (NPM). AKMAN, akuntansi manajemen, tesis akuntansi |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 02 Apr 2022 03:52 |
| Last Modified: | 27 Jul 2022 03:15 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/59248 |
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