Pengaruh Perubah Current Ratio, Debt to Aset Ratio, dan Operating Profit Margin Terhadap Perubahan Laba

  • Ali Riri M
  • Martilova N
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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar pengaruh perubahan Current Ratio (CR) , Debt To Asset Ratio ( DAR), dan Operating Profit Margin (OPM) terhadap perubahan laba pada perusahaan jasa yang terdaftar di Bursa Efek Indonesi periode 2018-2021. Jenis penelitian ini adalah penelitian kuantitatif, jenis datanya yaitu data sekunder yang diakses melalui sistus resmi Bursa Efek Indonesia (www.idx.co.id). Sampel penelitian ini diambil sebanyak 11 perusahaan jasa yang terdaftar di Bursa Efek Indonesia Periode 2018-2021 dengan menggunakan teknik purposive sampling. Metode yang digunakan dalam penelitian ini menggunakan uji asumsi klasik, analisis regresi linear berganda, uji koefesien determinasi, dan uji hipotesis. Hasil dari penelitian ini secara persial menunjukan Current Ratio dan Debt to Asset Ratio tidak berpengaruh signifikan terhadap perubahan laba. This study aims to find out and analyze how much influence changes in Current Ratio (CR), Debt To Asset Ratio (DAR), and Operating Profit Margin (OPM) have on changes in profits at service companies listed on the Indonesian Stock Exchange for the 2018-2021 period. This type of research is quantitative research, the type of data is secondary data accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id). The sample for this research was taken from 11 service companies listed on the Indonesia Stock Exchange for the 2018-2021 period using a purposive sampling technique. The method used in this study uses the classical assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing. The results of this study partially show that the Current Ratio and Debt to Asset Ratio have no significant effect on changes in earnings.

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APA

Ali Riri, M., & Martilova, N. (2022). Pengaruh Perubah Current Ratio, Debt to Aset Ratio, dan Operating Profit Margin Terhadap Perubahan Laba. JOVISHE : Journal of Visionary Sharia Economy, 1(2), 98–111. https://doi.org/10.57255/jovishe.v1i2.230

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