Fakultas Ekonomi - Akuntansi, JIMA Vol. 1 No. 1, Januari 2014 (Views: 1321)

ANALISIS RASIO KEUANGAN TERHADAP PERUBAHAN KINERJA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Eva Dwi Riskita Putri

ABSTRAK

Abstract This study discusses the analysis of financial ratios to changes in the performance of manufacturing companies listed on the Indonesia Stock Exchange. The purpose of this study was to examine whether financial ratios (CR, DR, DER, TATO, FATO, NPM and ROA) affects changes in the performance of manufacturing companies listed on the Indonesia Stock Exchange. In this study the authors used eight variables, namely CR, DR, DER, TATO, FATO, NPM and ROA as independent variabel and firm performance as measured by EPS as dependent variable. In this study the method used is the Causal Comparative study with purposive sampling using the methods of sampling, a sample of 30 manufacturing companies in accordance with predetermined criteria for a period of research from 2008 to 2010. Data is collected and then processed using descriptive statistics test, Normality Test Data, Test and Test Assumptions Classical Hypothesis (Correlation Coefficient Test, Multiple Linear Regression Testing, Test Coefficient of Determination). Testing of financial ratios (CR, DR, DER, TATO, FATO, NPM and ROA) and EPS is valid and reliable, normally distributed and free from classical assumptions. Based on the correlation coefficient test four variables (CR, DR, DER and NPM) is significant, while the three other variables (TATO, FATO and ROA) was not significant. Based on the partial regression coefficient test showed that the CR, DR, DER and NPM positive effect on EPS so the hypothesis is accepted, while the tattoo, FATO and NPM negatively affect the EPS, so the hypothesis is not accepted. Based on the F test showed that the regression model can be used. The results of the test showed that the coefficient of determination of financial ratios (CR, DR, DER, TATO, FATO, NPM and ROA) affects 11.8% of the company's performance as measured by the EPS. While the rest of 88.2% influenced by other factors.

Kata kunci: CR, DR, DER, TATO, FATO, NPM, ROA And Performance The Company Measured With EPS

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