PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI

Abstract

This research aims to test and analyze the influence of Current Ratio (CR), Working Capital to Total Assets (WCTA), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), and Net Profit Margin (NPM) to the earnings changes. The analytical method that been used is multiple linear regression method. Sampling technique used in this research is purposive sampling method that is sample determination technique with certain consideration. The sample that been used in this research is an insurance company which is listed in the Indonesia Stock Exchange in 2011-2015 period, which has positive earnings respectively during the period of observation, publish the financial statements periodically and has been in the audit and use of monetary units of rupiah. Based on these criteria, the sample that been used in this research is 8 companies. The results of this research indicates that the variables CR, WCTA, DER, TATO and NPM simultaneously have a significant influence on the changes in earnings. While partially, the CR, WCTA, DER, TATO and NPM variables each have a significant influence on the profit change.
Keywords: Profit change, financial ratios, financial statements