24 May 2012

ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERTUMBUHAN LABA

ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERTUMBUHAN LABA

Epri Ayu Hapsari, ST (2007). Studi Kasus: Perusahaan Manufaktur yang terdaftar di Bursa Efek Jakarta periode 2001 sampai dengan 2005. Tesis  MAGISTER MANAJEMEN UNDIP.
ABSTRACT

This research wants to examine the effects of Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Net Profit Margin (NPM) dan Gross Profit Margin (GPM) to profit growth of manufacture company.

The sampling technique used in this research is purposive sampling, with some criteria, those are: (1) the manufacture company listed in JSX in research period and still operating consistenly in the research period; (2) the avaliable of financial statement as the research period; (3) the manufactur company has not negative profit. 

 The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Total

Asset Turnover (TAT), Net Profit Margin (NPM) and Gross Profit Margin (GPM) variable, have a positive significant to profit growth of manufacture company, while  Working Capital to Total Asset (WCTA),  Current Liabilities To Inventory (CLI) and  Operating Income to Total Assets (OITL) doesn’t have influence to profit growth of manufacture company. From the research also known that those six variable (WCTA, CLI, OITL, TAT, NPM, and GPM) simoultaneously have an influence to profit growth of manufacture company. The prediction percentage of those variable simoultaneously are 12,6%. 


Keywords:  Working Capital to Total Asset (WCTA),  Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Net Profit Margin (NPM), Gross Profit Margin (GPM) and profit growth.

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