MANFAAT RASIO KEUANGAN DALAM MENINGKATKAN PERTUMBUHAN
LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG GO
PUBLIK DI PT.BURSA EFEK INDONESIA (BEI)
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Abdul, Ghofur
Subject
HF5601 Accounting
Datestamp
2011-10-24 05:57:04
Abstract :
The financial statements are information that is expected to provide assistance to users to make economic decisions that are financially, the financial report is also required an analysis to give an idea and making decisions about a company's financial situation. Analysis of financial ratios can help business people, government and the other financial statement users in assessing the financial condition of a company. This suggests that financial ratios useful in assessing the financial condition and useful in improving corporate profits, the recent economic climate change impacts greatly affect sales of property in Indonesia which resulted in the company's profit growth is likely to go down unstable and therefore researchers took research with the object property that is being developed to determine the extent to which the impact of fuel price increases to the growth in profit in Real Estate and Property companies that go public in Indonesia Stock Exchange(IDX). Data used in this research is financial statement and Property Real Estate company that goes public on the Indonesia Stock Exchange (BEI) in the period 2005- 2009. There are three financial ratios used in the current ratio (CR), debt to equity ratio (DER), net profit margin (NPM). Technique analysis in this study are multiple regression model to test hypotheses simultaneously and partial as well as the dominant variable. From the analysis it can be concluded that the F test of the three independent variables (current ratio, Debt to Equity Ratio, and Net Profit Margin) have an effect simultaneously on the dependent variable (earnings growth). Through t test variables only Current Ratio (CR) and Net Profit Margin (NPM), which is partially affected, while the variable Debt to Equity Ratio (DER) has no effect partially to changes in earnings. Of the three financial ratios turned out to Real Estate Current Ratio (CR) and Net Profit Margin (NPM), which has the most dominant influence in increasing the growth in profit in Real Estate and Property companies that go public on the IDX.
The financial statements are information that is expected to provide assistance to users to make economic decisions that are financially, the financial report is also required an analysis to give an idea and making decisions about a company's financial situation. Analysis of financial ratios can help business people, government and the other financial statement users in assessing the financial condition of a company. This suggests that financial ratios useful in assessing the financial condition and useful in improving corporate profits, the recent economic climate change impacts greatly affect sales of property in Indonesia which resulted in the company's profit growth is likely to go down unstable and therefore researchers took research with the object property that is being developed to determine the extent to which the impact of fuel price increases to the growth in profit in Real Estate and Property companies that go public in Indonesia Stock Exchange(IDX). Data used in this research is financial statement and Property Real Estate company that goes public on the Indonesia Stock Exchange (BEI) in the period 2005- 2009. There are three financial ratios used in the current ratio (CR), debt to equity ratio (DER), net profit margin (NPM). Technique analysis in this study are multiple regression model to test hypotheses simultaneously and partial as well as the dominant variable. From the analysis it can be concluded that the F test of the three independent variables (current ratio, Debt to Equity Ratio, and Net Profit Margin) have an effect simultaneously on the dependent variable (earnings growth). Through t test variables only Current Ratio (CR) and Net Profit Margin (NPM), which is partially affected, while the variable Debt to Equity Ratio (DER) has no effect partially to changes in earnings. Of the three financial ratios turned out to Real Estate Current Ratio (CR) and Net Profit Margin (NPM), which has the most dominant influence in increasing the growth in profit in Real Estate and Property companies that go public on the IDX.
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