PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI

Abstract

This research is aimed to examine the influence of variables i.e. current ratio, debt to equity ratio, net profit
margin, total assets turn over to the earnings changes through financial statement which has been prepared by
food and beverage companies which are listed in Indonesia Stock Exchange. The population in this research has
been obtained by using purposive sampling method on food and beverage companies which arelisted in Indonesia
Stock Exchange (IDX) in 2012-2016 periods and based on the predetermined criteria, 11 food and beverage
companies have beenselected as samples. The dependent variable in this research is earnings changes whereas the
independent variables in this research are current ratio, debt to equity ratio, net profit margin, and total assets
turn over. The data analysis method has been done by using multiple linear regressions analysis. The result of
feasibility of model which has been done by using F test shows that current ratio, debt to equity ratio, net profit
margin, and total asset turn over give influence to earnings changes, so it can be concluded that the models are
feasible to be used. Partially the result of the research shows that debt to equity ratio, net profit margin, and total
asset turn over give positive influence to the earnings changes whereas current ratio give negative and
insignificant influence to earnings change.

Keywords: Current ratio, debt to equity ratio, net profit margin, total assets turn over, and earnings changes.