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 103
- Downloads 0
MANAJEMEN LABA DAN PERUBAHAN TARIF PPH UNDANG-UNDANG NO. 36 TAHUN 2008 (Studi Empiris pada Perusahaan BUMN dan Non-BUMN di BEI Tahun 2007-2010 )
Income Tax Act current in Indonesia is marked by the issuance of Law No. 36 of 2008. These laws regulate some fundamental changes in the calculation of corporate income tax for companies in Indonesia. One of the most fun...
TAX AMNESTY
This study aims to determine the taxpayer's perception about the Tax Amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analys...
ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, PERSEPSI TENTANG KONSULTAN PAJAK, DAN PERSEPSI TENTANG ACCOUNT REPRESENTATIVE TERHADAP MINAT DALAM MENGGUNAKAN JASA KONSULTAN PAJAK PADA WAJIB PAJAK BADAN DI KPP PRATAMA BANTUL
This study aims to analyze the factors that affect the corporate taxpayers use tax consultant services. The independen variable in this research are knowledge of taxation, perception about tax consultant, and perception...
ANALISIS PERBANDINGAN MODEL ALTMAN MODIFIKASI DAN SPRINGATE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH ADANYA LEMBAGA PENJAMIN SIMPANAN
This study aims to compare the Modified Altman and Springate models in predicting bankruptcy of the banking company before and after the LPS. Populations that are objects of this research are banking companies listed in...
FEE AUDIT SEBAGAI MEDIASI PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA (ANALISIS JALUR)
Generally, people judge that KAP is included in the big four audit quality is better than non big four accounting firm. Auditors receive audit fee in exchange for professional services they provide to the company. Audit...