ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris pada Perusahaan Sektor Perdagangan, Jasa, dan Investasi yang Terdaftar di BEI)

YUNIATI, YUNIATI (2015) ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris pada Perusahaan Sektor Perdagangan, Jasa, dan Investasi yang Terdaftar di BEI). Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This research purpose to determine whether there is or not the effect on financial ratios of the company's financial performance trade, services, and investments are listed on the BEI with the company's size as a control variable. Dependent variable in this research is the growth in operating profit and growth in earnings after tax. Independent variables used is the current ratio, debt to equity ratio, gross profit margin, return on assets, working capital turnover, total assets turnover. Size companies as control variables measured by total assets. The population in this research is the companies sector trade, services, and investments listed on the BEI. The sample selection using purposive sampling technique, so that the data obtained by 25 companies for the period 2009 - 2013. Data were analyzed using descriptive statistics and multiple linear regression. The results showed that partially current ratio, gross profit margin, and total assets turnover does not significantly influence the company's financial performance through growth in operating profit and growth in earnings after tax in large companies category and small companies category. While the debt-to-equity ratio and working capital turnover no significant effect on the growth in operating profit and growth in earnings after tax in the small companies category and growth in earnings after tax in large campanies category, but has a significant effect on the growth in operating profit at companies large category. While the return on assets no significant effect on the growth in operating profit and growth in earnings after tax at companies large and growth in earnings after tax in the category of small companies, yet has a significant effect on growth in operating profit in the small companies category. Keywords: Financial Ratio, Growth in Operating Profit, Growth in Earnings After Tax, Company Siz

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