ANALISIS RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to find out the effect of financial ratio on profit change through yearly financial report of
mining companies, which had been audited, stated in Indonesian Stock Exchange. The research free variable
were Current Ratio,Quick Ratio, Debt to Total Asset Ratio, Debt to Totsl Equity Ratio,Total Asset Turn Over,
Inventory Turn Over, Net Profit Margin and Return on Asset. While,dependent variable was profit change. The
research sampla was some mining companies which were listed in Indonesian Stock Exchange 2013 – 2017.
There were 13 companies with purposive sampling as data collecton technique. Moreover,the data analysis
technique used multiple regresion linier. The research result concluded that Current Ratio,Quick Ratio and Net
Profit Margin had affected on profit change, while Debt to Total Asset Ratio, Debt to Totsl Equity ratio, Total
Asset Turn Over, Inventory Turn Over and Return on Asset did not affect on profit change. With adjusted R
Square of 23,9%, the profit change could be examined by independentvariables. While, the rest, 76,1% could be
examined by other variables.
Keywords: financial report, profit change, mining company.