RASIO KEUANGAN DAN PERUBAHAN LABA PERUSAHAAN AGROINDUSTRI DI BURSA EFEK INDONESIA

Abstract

This research is intended to evaluate the relationship between financial ratios and profit change. The financial ratios examined in this study include Current Ratio (CR). Working Capital to Total Asset (WCTA). Debt to Equity Ratio (DER). Current Liability to Inventory (CLI). Operating Income to Total Liabilities (OITL) and Total Asset Turnover (TATO). Profit change is measured as the different between gross profit in year t and year t-1. Sample used in this research is firm in agroindustry sector listed at Indonesia Stock Exchange.