PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN KINERJAPADA INDUSTRI DAN PRODUK TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

SAFITRI ARIANTI, RIRIN (2010) PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN KINERJAPADA INDUSTRI DAN PRODUK TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Other thesis, University of Muhammadiyah Malang.

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PENGARUH_RASIO_KEUANGAN_TERHADAP_PERUBAHAN_KINERJAPADA_INDUSTRI_DAN_PRODUK_TEKSTIL_YANG_TERDAFTARDI_BURSA_EFEK_INDONESIA.pdf

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Abstract

One of the analysis for planning and good financial control is by analyzing financial ratios. The financial ratio is one important form of accounting information in corporate performance assessment process. The financial statements produced by the company is one information that can be used in assessing corporate performance. Investors and managers will see the company's performance based on financial performance and operational performance of the company. One of these performance parameters is profit, profit may give a positive signal about the company's future prospects of company performance. Thus, if either company's financial ratios, it is also good profit growth. This study aims to examine empirically the effect of financial ratios to changes in the performance of industrial and textile products listed on the BEI. This research is empirical research. The population in this study are all industrial firms and textile products listed in Indonesia Stock Exchange (IDX) during the period 2005-2008. And selected by purposive sampling in order to obtain a sample of 11 companies. The analysis method is the classical assumption test, multiple linear regression, t test, F test, and coefficient of determination (R2). Based on the results of data analysis and discussion, it can be put forward some conclusions that, overall financial ratios significantly influence the performance changes in profit after tax of 0.000 <0.05. Individual financial ratios which significantly influence the performance changes in profit after tax is a return on equity (ROE), which has a probability value below 0.05 is equal to 0.000 <0.05. And financial ratios does not significantly influence changes in performance on the profit after tax is the current ratio (CR), long term debt to equity ratio (LTDER), total debt to total capital assets (TDTCA), total asset turnover (TATO), working capital Turnover (WCTO), gross profit margin (GPM), net profit margin (NPM), and return on investment (ROI) because financial ratios above 0.05 probability value. While on the operating profit of both overall and individual financial ratios does not significantly influence changes in performance, because of financial ratios that affect the operating profit of probability values above 0.05 and significance level of 0.933> 0.05.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 29 Mar 2012 01:39
Last Modified: 29 Mar 2012 01:39
URI: http://eprints.umm.ac.id/id/eprint/923

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