PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN COSMETICS AND HOUSEHOLD

Abstract

This research is aimed to find out the influence of financial ratios among current ratio, quick ratio, debt to asset ratio, debt to equity ratio, receiveable turnover, inventoryturnover, profit margin on sales and return on investment to changes in profit on cosmetics and householdcompanies which are listed in Indonesian Stock Exchange. The research has been conducted in 4 years 2011-2014 periods. The data collection has been carried out by using secondary data which has been collected from Indonesia Stock Exchange. The samples are 4 companies i.e. Cosmetics and household companies which are listed in Indonesia Stock Exchange and these companies have published their financial statement consecutively from 2011 to 2014. There are 8 variables in this research i.e.: current ratio, quick ratio, debt to asset ratio, debt to equity ratio, receivable turn over, inventory turnover, profit margin on sales, return on investment which influence the changes in profit as dependent variable, and the analysis technique has been done by using multiple linear regressions analysis. The result of the research shows that the changes in current ratio, quick ratio, and profit margin on sales have significant influence to the changes in profit. The variables, i.e. debt to asset ratio, debt to equity ratio, receivable turnover, inventory turnover, and return on investment do not have any significant influence to the changes in profit.
Keywords: liquidity ratio, solvency ratio, activity ratio, profitability ratio, changes in profit