PENGARUH DEBT TO ASSETS RATIO, CURRENT RATIO, DAN TOTAL ASSETS TURN OVER TERHADAP PERUBAHAN LABA (Studi Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)
DOI:
https://doi.org/10.31000/competitive.v3i1.1534Abstrak
Tujuan dari penelitian ini untuk mengetahui pengaruh Debt to Assets Ratio (DAR), Current Ratio (CR), dan Total Assets Turn Over (TATO) terhadap perubahan laba secara parsial dan simultan pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2013-2017.Populasi penelitian ini meliputi seluruh perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi data panel dengan bantuan program eviews 9.0.
Hasil penelitian ini menunjukkan bahwa variabel DAR, CR, dan TATO secara simultan berpengaruh positif dan signifikan terhadap perubahan laba pada perusahaan property dan real estate yang terdaftar di BEI periode 2013-2017. Secara parsial, DAR berpengaruh negatif dan signifikan terhadap perubahan laba pada perusahaan property dan real estate yang terdaftar di BEI periode 2013-2017. CR dan TATO tidak berpengaruh dan signifikan terhadap perubahan laba pada perusahaan property dan real estate yang terdaftar di BEI periode 2013-2017.
Kata Kunci: Debt to Assets Ratio, Current Ratio, Total Assets Turn Over, dan Perubahan Laba
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