REVIEW OF SOME FINANCIAL RATIOS AND THE EFFECT ON CHANGES IN INCOME IN REGISTERED FOOD AND BEVERAGE COMPANIES IN INDONESIA STOCK EXCHANGE

Authors

  • Syamsul Bahri Surbakti Accounting Study Program of Al Azhar University, Jl. Pintu Air IV No. 214 Kwala Bekala Pd.Bulan Medan, Egypt
  • Windy Aginta, S.S,M.Si Accounting Study Program of Al Azhar University, Jl. Pintu Air IV No. 214 Kwala Bekala Pd.Bulan Medan, Egypt
  • Aria Masdiana P.,S.E.,M.Sc.,Ak Accounting Study Program of Al Azhar University, Jl. Pintu Air IV No. 214 Kwala Bekala Pd.Bulan Medan, Egypt

DOI:

https://doi.org/10.29121/granthaalayah.v8.i11.2020.1897

Keywords:

Profit, ROA Current Ratio, Debt To Assets Ratio And Gross Profit Margin

Abstract

This study aims to determine the effect of financial ratios such as current ratios, debt to assets ratio, gross profit margin on changes in earnings in food and beverage companies listed on the Indonesia Stock Exchange.

The population of this research is food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique was using purposive sampling method. Based on purposive sampling from 40 companies, it was obtained a sample of 19 companies that met the criteria.

The research data is secondary data obtained from the Indonesian Stock Exchange (www. Idx.co.id) and ICMD 2016-2017. Testing the research hypothesis used multiple linear regression analysis techniques (Multiple Regression Model), with the application tool SPSS (Statistical Product and Service Solutions).

The results of this study indicate that there is no significant effect between Current Ratio, Debt to Assets Ratio and Gross Profit Margin on partial changes in earnings, so it can be concluded that the first hypothesis is rejected. Likewise, the simultaneous test of Current Ratio, Debt to Assets Ratio, Gross Profit Margin simultaneously or together is unable to explain changes in the dependent variable, namely changes in earnings.

Downloads

Download data is not yet available.

References

Dewanti, Hestina Wahyu. 2009. Analysis of the Effect of Changes in NPM, LDR, NPL, and OEOI on Changes in Profits. Semarang: Dipenogoro University

Damanik, Eko Bastian. 2010. The Effect of Financial Ratios on Changes in Profits in Manufacturing Companies in the Consumer Goods Industry Listed on the Indonesia Stock Exchange. Thesis. University of Northern Sumatra.

Zul, Eka Khairunnisa, 2009. The Effect of Financial Ratios on Changes in Profits in Manufacturing Companies Listed on the Indonesia Stock Exchange. Thesis, Graduate School, University of North Sumatra.

Harahap, Sofyan Syafri, 2010. Critical Analysis of Financial Statements. Cet. 11. Jakarta: PT Raja Grafindo Persada.

Cashmere. 2010. Analysis of Financial Statements. Jakarta: Rajawali Press.

Oktanto, Danny and Muhammad Nuryatno. 2014. "The Effect of Financial Ratios on Changes in Profits in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) 2008-2011". Journal of Accounting, Volume 1 No. 1. Jakarta: Trisakti University

Cahyadi. 2013. The Effect of Financial Ratios on Changes in Profits in Manufacturing Companies Included in the Sharia Securities List Group for 2009-2011. Thesis. Yogyakarta: Sunan Kalijaga State Islamic University.

Downloads

Published

2020-11-28

How to Cite

Surbakti, S. B., Aginta, W., & Masdiana, A. (2020). REVIEW OF SOME FINANCIAL RATIOS AND THE EFFECT ON CHANGES IN INCOME IN REGISTERED FOOD AND BEVERAGE COMPANIES IN INDONESIA STOCK EXCHANGE. International Journal of Research -GRANTHAALAYAH, 8(11), 76–88. https://doi.org/10.29121/granthaalayah.v8.i11.2020.1897