Analisa Kemampuan Rasio Keuangan Dalam Memprediksi Perubahan Laba Dimasa Yang Akan Datang Pada Perusahaan Manufaktur Yang Go Public di BEI

Abstract

To get description aboutour financial progress we need to make an interpretation or analysis of company financial report. Thte interpretation or analysis of company financial report will be more useful for the researcher to know the condition of company progress. This research has used about 56 reports of manufacturing company which is listed in BEI. This research also has tested the benefit or the use of this product and it compares the financial ratio to make the prediction of the earnings transition for one and two tears forward. The research period, which has used is 2006-2008. The financial ratio, which has used, is from eight ratio’s and it is divided into three categories, to make the prediction of earnings transition. From the logistic regression report, it indicates that the financial ratio can not use to make the prediction of the earnings transition of manufacturing company for one or two years forward.