Pengaruh Rasio Keuangan dalam Memprediksi Perubahan Laba pada Industri Farmasi (Studi Kasus pada BEI Tahun 2011 – 2014)

Abstract

The purpose of this research is to examine the effect of liquidity ratio (Current Ratio, Quick Ratio, and Working Capital to Total Assets), solvability ratio (Debt Ratio, Debt to Equity Ratio, and Long Term Debt to Equity Ratio), profitability ratio (Net Profit Margin, Gross Profit Margin, Return on Asset, and Return on Equity), and activity ratio (Total Assets Turnover, Receivable Turnover, Inventory Turnover, Fixed Asset Turnover, and Working Capital Turnover) to predict changes of earnings. This research examined nine go public pharmacy industries which is registered in BEI in 2011 – 2014 and analysis method used multiple regression analysis. The result of this research show that partially only activity ratio in Total Assets Turnover variable influenced in changes of earnings, while simoultanously liquidity ratio, solvability ratio, profitability ratio, and activity ratio influenced in changes of earnings. Keywords: activity ratio, changes of earnings, liquidity ratio, profitability rati, solvability ratio

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