PENGARUH RASIO KEUANGAN TERHADAP PERUSAHAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008 - 2011 Abstraksi / Abstracts:
The objective of this research is to examine the effect of financial ratios (proxied by liquidity ratios, solvency ratios, and the ratio of activity) to changes in earnings. Sample used is 55 manufacturing companies in listed in the Indonesian Stock Exchange’s between 2008 - 2011. Data used were secondary data from annual financial reports. The sampling technique used is purposive sampling method and the model analysis is multiple linier regression. T he result indicated that not all independent variable s showed significant influence on the dependent variable. Based on this research, solvency ratios and ratio of activity partially influenced to the changes in earnings, where as liquidity ratios doesn’t influence the change in earnings. Liquidity Ratios, S olvency Ratios, and Activity Ratios are used together have a significant impact on the change in earnings.
Kata Kunci / Keywords:
Liquidity Ratios, Solvency Ratios, Activity Ratios, Change in Earnings
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