PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI

Abstract

Telecommunication company is an information and communication company also service provider and telecommunication network completely in Indonesia. This kind of company simplifies human activities in communicating and exchanging information. This research aimed to find out the effect of financial performance (Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Return On Asset) on profit change of telecommunication company which were listed on IDX. The research was associative-quantitative, Moreover, the data collection technique used purposive sampling, Furthermore, the data analysis technique used multiple linier regression, additionally, the population was 5 telecommunication companies which were listed on Indonesia Stock Exchange (IDX) during 2013-2019. The research result concluded that Current Ratio, Total Asset Turnover and Return On Asset had a positive and significant effect on profit change of telecommunication company which were listed on IDX. On the other hand, Debt to Equity Ratio had a negative and insignificant effect on profit change of telecommunication company which were listed on IDX
Keyword: current ratio, debt to equity ratio, total asset turnover, return on asset, profit change