ANALISIS PENGARUH PERTUMBUHAN RASIO-RASIO KEUANGAN, LABA BERSIH, DAN UKURAN PERUSAHAAN TERHADAP PREDIKSI PERTUMBUHAN LABA USAHA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ

Susi Dwimulyani, Shirley Shirley

Abstract


The objective of this research is to recognize influencies of financial ratios growth, net income growth, and companies' size growth in predicting operating profit growth for several period ahead. To predict the operating profit growth, 20 financial ratios which categorized into 5 constructs, net income, and companies' size are used. This study used secondary data from financial statement of 34 manufacturing companies which are listed on Jakarta Stock Exchange for period year 2002 to year 2004. These companies selected by purposive sampling technique. After data collected, it will be calculate and analyze with statistic test to get the result. Statistic test used 2 methods those are multivariate regression method to test the influences of the financial ratios growth, net income growth, and companies' size growth toward operating profit growth perdiction at individual level and Analysis of Moment Structures (AMOS) method which used to test the influences of financial ratios growth, net income growth, and companies' size growth toward operating profit growth prediction at constructs level. Multivariate regression analysis which done partially, resulted gross profit margin ratio growth, debt to asset ratio growth, and companies' size growth could be used to predict manufacturing companies' operating profit growth for 1 year ahead, and simultaneously, all independent variables significantly affect to manufacturing companies' operating profit growth prediction for 1 year ahead. Analysis of Moment Structures (AMOS) was resulting independent variables those significantly affect to manufacturing companies' operating profit growth prediction for 1 year ahead are profitability ratio growth, net income growth, and companies' size growth


Keywords


financial ratios; net income; companies' size; operating profit

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Abdullah, Ibrahim, Dictionary of Accounting, Kamus Akuntansi(edisi ketiga), PT. Mario Grafika, Jakarta, 1995.

Arief, Abubakar, Analisis Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar di BEJ, Jurnal Informasi, Perpajakan, Akuntansi dan Keuangan Publik, Vol. 1 No. 1, Program Diploma III Akuntansi Perpajakan USAKTI, Jakarta, 2006.

Belkaoui,Ahmed Riahi, Teori Akuntansi, Salemba Empat, Jakarta, 2000.

Ghozali, Imam, Model Persamaan Struktural: Konsep dan Aplikasi Dengan Program AMOS Ver. 5.0, Badan Penerbit Universitas Diponegoro, Semarang, 2004.

Harahap, Sofyan Syafri, Analisa Kritis Atas Laporan Keuangan, P.T Raja Grafindo Persada, Jakarta, 1999.

_______, Teori Akuntansi (edisi revisi), PT Raja Grafindo Persada, Jakarta, 2001.

IkatanAkuntan Indonesia, Standar Akuntansi Keuangan, Salemba Empat, Jakarta, 2005.

Kuswadi, Memahami Rasio-rasio Keuangan Bagi Orang Awam, P.T Elex Media Komputindo, Jakarta, 2006.

Munawir, Analisa Laporan Keuangan (edisi empat), Liberty, Yogyakarta, 1998.

Parawiyati dan Zaki Baridwan, Kemampuan Laba dan Arus Kas dalam Memprediksi Laba dan Arus Kas Perusahaan Go Publik di Indonesia, Jurnal Riset Akuntansi Indonesia, Vol. 1 No. 1, 1998.

Santosa, Purbayu Budi dan Ashari, Analisis Statistik dengan Microsoft Excel dan SPSS, Penerbit ANDI,Yogyakarta, 2005.

Widiastuti R., Rini, Pengaruh Model Mekanik, Ukuran Perusahaan, dan Rasio Ungkitan Pada Ketepatan Prakiraan Laba, Simposium Nasional Akuntansi 5, 2002.




DOI: http://dx.doi.org/10.25105/jipak.v2i1.4426

Refbacks

  • There are currently no refbacks.