PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI

Abstract

This research aimed to find out the effect of Current Ratio (CR), Total Asset Turn Over (TATO), Debt to Equrty Ratio (DER), and Return on Asset (ROA) on profit change at Property and Real Estate companies which were stated in Indonesia Stock Exchange 2013-2017. While, the data was taken from Property and Real Estate companies financial report. Moreover, the research was quantitative. In addition, the data analysis technique used multiple regression linier, classical asumption, model proper test and partial hypothesis with T-test (0.05 significant). All of them were supported by SPSS (Statistical Product and Service Solutions). The research result indicated that multiple regression linier analysis showed constanta of (α) it meant negative. On the other hand, the coefficient of independent variable regression showed positive result. Furthermore, frorn the classical asumption test result, it concluded the model was appropriate; and according to F-test, and it could be used for the next research. In addition, T-test (partion) on Current Ratio had partially significant effect on profit change. In contrary, Total Asset Turn Over, Debt to Equity Ratio and Return On Asset had partiaily effect, but not significant, on profit change.
Keywords : Current Ratio (CR); Total Asset Turn Over (TATO); Debt to Ratio (DER); Return on
Asset (ROA) and Profit change