PENGARUH WORKING CAPITAL TO TOTAL ASSET, OPERATING INCOME TO TOTAL LIABILITIES, TOTAL ASSET TURNOVER, RETURN ON ASSET, DAN RETURN ON EQUITY TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Journal Title: Jurnal Akuntansi - Year 2016, Vol 4, Issue 2
Abstract
Capital market development in Indonesia is experiencing rapid growth. Capital markets provide attractive investment alternative for people or institutions that will invest. Investors are expected to benefit in the form of dividends and capital gains. This research wants to examine the effects of Working Capital to Total Asset (WCTA), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Return On Asset (ROA) dan Return On Equity (ROE) to profit growth of manufacture company. The sampling technique used in this research is purposive sampling, with some criteria, those are: (a) the manufacture company listed in Indonesia Stock Exchange (IDX); (b) the manufactur company has positif profit in five consecutive years; (c) the avaliable of financial statement as the research 2010-2014 period. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Operating Income to Total Assets (OITL), Return On Asset (ROA), dan Return On Equity (ROE) variable, have a positive significant to profit growth of manufacture company, while Working Capital to Total Asset (WCTA) and Total Asset Turnover (TAT) doesn’t have influence to profit growth of manufacture company. From the research also known that those five variable (WCTA, OITL, TAT, ROA, and ROE) simoultaneously have an influence to profit growth of manufacture company. The prediction percentage of those variable simoultaneously are 27,8%.
Authors and Affiliations
Teguh Erawati, Ignatius Joko Widayanto
Keywords
Related Articles
- EP ID EP286566
- DOI 10.24964/ja.v4i2.227
- Views 130
- Downloads 0
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA PROVINSI JAWA TENGAH
The purpose of this research is to find out whether Economic Growth, Local Own Revenue, General Alocation Fund, Special Alocation Fund influence the Capital Expenditure at Provinsi Central Java. The analyze method that i...
LAPORAN KEUANGAN KONSOLIDASI SEKTOR PUBLIK (Perbandingan Beberapa Negara)
The consolidated Financial Report (CFR) in the public sector takes on considerable insposace if the "group" is considered as mosaic of different entities that together contribute to carrying out public policies. The acco...
PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA
his study aims to determine the effect of tax planning, firm size, and corporate social responsibility (CSR) to earnings management. This research is causality. Population in this research i...
ANALISIS PENGARUH PEMAHAMAN KETENTUAN DAN PRESEPSI WAJIB PAJAK TENTANG PERATURAN PEMERINTAH NOMER 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MELAKSANAKAN KETENTUAN PADA WAJIB PAJAK PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA
This study aims to determine the effect of the provisions of the understanding and perception of actors taxpayer Micro, Small and Medium Enterprises of the Government Regulation No. 46 of 2013 on tax compliance in implem...
FACTORS DETERMINING DIVIDEND PAYOUT: EMPIRICAL EVIDENCE OF INDONESIAN LISTED FIRMS
The purpose of this study is to determine the influences of the company variables to dividend policy of firms. There are four hypotheses draw for this study to increase our understanding of the effect and relationship of...