PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL
ASSETS TURN OVER TERHADAP PERUBAHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
IRFAN, MUHAMMAD
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-03 05:12:25
Abstract :
This research aims to determine the effect of financial performance on changes in profit with firm as moderating variable in mining companies. fourty three sample data of mining companies listed in the indonesia stock exchange during 2011- 2014 were obtained by using purposive sampling technique. technique of analyzing data that use is multiple regression analysis. the result of multiple regression analysis proved that variables such as total asset turnover affect the changes in profit. but current ratio, debt to equity ratio have no significant effect on changes in profit. while the firm size hasn't moderated the effect of variables such as current ratio, debt to equity ratio to change in profit but has moderated the effect of variable total asset turnover to changes in profit. this result of this study suggested that financial performance can be a factor to decrease or increase change in profit. Key words : Changes in profit, Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Firm Size
This research aims to determine the effect of financial performance on changes in profit with firm as moderating variable in mining companies. fourty three sample data of mining companies listed in the indonesia stock exchange during 2011- 2014 were obtained by using purposive sampling technique. technique of analyzing data that use is multiple regression analysis. the result of multiple regression analysis proved that variables such as total asset turnover affect the changes in profit. but current ratio, debt to equity ratio have no significant effect on changes in profit. while the firm size hasn't moderated the effect of variables such as current ratio, debt to equity ratio to change in profit but has moderated the effect of variable total asset turnover to changes in profit. this result of this study suggested that financial performance can be a factor to decrease or increase change in profit. Key words : Changes in profit, Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Firm Size
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
