PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018
Profit growth is one indicator that is used to measure the achievement of the company in a period. Profit growth can be predicted through financial ratios analysis. This study aims to determine the effect of financial ratios on profit growth in finance sector companies listed on the IDX in 2014-2018...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Islam Darul Ulum
2020-10-01
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| Series: | Journal of Management and Accounting |
| Subjects: | |
| Online Access: | https://e-jurnal.unisda.ac.id/index.php/J-MACC/article/view/2062 |
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| _version_ | 1849717634048720896 |
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| author | Ayu Lestari Pudyartono Pudyartono Fatichatur Rachmaniyah |
| author_facet | Ayu Lestari Pudyartono Pudyartono Fatichatur Rachmaniyah |
| author_sort | Ayu Lestari |
| collection | DOAJ |
| description | Profit growth is one indicator that is used to measure the achievement of the company in a period. Profit growth can be predicted through financial ratios analysis. This study aims to determine the effect of financial ratios on profit growth in finance sector companies listed on the IDX in 2014-2018. This study uses a quantitative approach. The sampling technique is through a purposive sampling method with a population of the total number of finance sector companies listed on the IDX in 2014-2018. While the data analysis technique uses multiple linear regression analysis. The results showed that a partial current ratio, debt to asset ratio, and return on asset had a positive and significant impact on profit growth. Return on equity affects negative and not significant to profit growth. Simultaneously, the financial ratios (current ratio, debt to asset ratio, return on asset, and return on equity) have a significant effect on the growth. |
| format | Article |
| id | doaj-art-a2253a4739b04e2cb5e64841f966dd4b |
| institution | DOAJ |
| issn | 2620-6951 2620-9756 |
| language | Indonesian |
| publishDate | 2020-10-01 |
| publisher | Universitas Islam Darul Ulum |
| record_format | Article |
| series | Journal of Management and Accounting |
| spelling | doaj-art-a2253a4739b04e2cb5e64841f966dd4b2025-08-20T03:12:35ZindUniversitas Islam Darul UlumJournal of Management and Accounting2620-69512620-97562020-10-013211310.52166/j-macc.v3i2.20622062PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018Ayu Lestari0Pudyartono Pudyartono1Fatichatur Rachmaniyah2Universitas Islam Darul Ulum LamonganUniversitas Islam Darul Ulum LamonganUniversitas Islam Darul Ulum LamonganProfit growth is one indicator that is used to measure the achievement of the company in a period. Profit growth can be predicted through financial ratios analysis. This study aims to determine the effect of financial ratios on profit growth in finance sector companies listed on the IDX in 2014-2018. This study uses a quantitative approach. The sampling technique is through a purposive sampling method with a population of the total number of finance sector companies listed on the IDX in 2014-2018. While the data analysis technique uses multiple linear regression analysis. The results showed that a partial current ratio, debt to asset ratio, and return on asset had a positive and significant impact on profit growth. Return on equity affects negative and not significant to profit growth. Simultaneously, the financial ratios (current ratio, debt to asset ratio, return on asset, and return on equity) have a significant effect on the growth.https://e-jurnal.unisda.ac.id/index.php/J-MACC/article/view/2062current ratiodebt to asset ratioreturn on assetreturn on equityprofit growth |
| spellingShingle | Ayu Lestari Pudyartono Pudyartono Fatichatur Rachmaniyah PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018 Journal of Management and Accounting current ratio debt to asset ratio return on asset return on equity profit growth |
| title | PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018 |
| title_full | PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018 |
| title_fullStr | PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018 |
| title_full_unstemmed | PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018 |
| title_short | PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018 |
| title_sort | pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan sektor pembiayaan yang terdaftar di bei tahun 2014 2018 |
| topic | current ratio debt to asset ratio return on asset return on equity profit growth |
| url | https://e-jurnal.unisda.ac.id/index.php/J-MACC/article/view/2062 |
| work_keys_str_mv | AT ayulestari pengaruhrasiokeuanganterhadappertumbuhanlabapadaperusahaansektorpembiayaanyangterdaftardibeitahun20142018 AT pudyartonopudyartono pengaruhrasiokeuanganterhadappertumbuhanlabapadaperusahaansektorpembiayaanyangterdaftardibeitahun20142018 AT fatichaturrachmaniyah pengaruhrasiokeuanganterhadappertumbuhanlabapadaperusahaansektorpembiayaanyangterdaftardibeitahun20142018 |