ANALISIS PENGARUH PERUBAHAN RASIO LIKUIDITAS, PROFITABILITAS, AKTIVITAS DAN LEVERAGE TERHADAP PERUBAHAN LABA DI MASA DATANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this research is to examine the influence of financial ratios toward the changing profit on manufacture firms which are listed in Indonesia Stock Exchange during 2005-2008 . These financial ratio includes current ratio, return on equity, inventory turnover, debt to equity ratio and profit which used is before tax profit. The analysis technique which used is multiple regression, t-test, F-test and Rsquare. The result shows that 2 out of 4 factors which significantly influences changing profit are current ratio and return on equity. However simultaneously the financial ratio variables influences the profit changing. This means that the hypothesis which is state that there are any influences on financial ratio toward the profit changing are proven.