PEGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PERUSAHAAN TELEKOMUNIKASI DI BEI

Abstract

The purpose of this research is to know and prove the influence between Liquidity Ratio, Leverage Ratio and Profitability Ratio to Profit Change in Telecommunication Company in Indonesia Stock Exchange. The type of research used quantitative research because in analyzing the research variables performed with statistical procedures. The population in this research is Telecommunication Company registered in Indonesian Stock Exchange for period of 8 years from 2009 until 2016, with sample selection using purposive sampling with number of sample used in this research as many as 4 Telecommunication companies. Data analysis technique used in research is multiple linear regression, coefficient of determination (R2) and hypothesis testing that is F test and t test. Based on the results of hypothesis analysis and testing can be summarized as follows: (1) Current Ratio has no significant influenced on changes in earnings in Telecommunications company, (2) Debt to Total Asset Ratio has significant influenced to change of profit in Telecommunication company, (3) Return On Asset has significant influenced to change of profit in Telecommunication company, (4) Return On Equity has no significant influenced to change of profit in Telecommunication company.
Keywords: financial statements, financial ratios and earnings