Hidayat, Wahyu (2020) Faktor-Faktor Penentu Perubahan Laba Pada Perusahaan Farmasi Yang Terdaftar Di BEI Periode 2014 – 2018. Other thesis, Universitas Islam Riau.
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Abstract
This research examined the determinants of earnings changes, namely Return On Asset (ROA), Current Ratio (CR), Total Asset Turn Over (TATO), Debt to Equity Ratio (DER) against pharmaceutical companies listed on the IDX in the 2014- 2018. The analysis technique used is multiple regression. The sampling method in this research is purposive sampling. This study uses secondary data obtained from annual reports published on the Indonesia Stock Exchange (BEI). The population in this study were 45 companies that met the sample selection criteria. The results of this study indicate that Return On Asset (ROA) has a negative and significant effect on changes in earnings, Current Ratio (CR), Total Assets Turn Over (TATO) have a positive and significant effect on changes in earnings, Debt to Equity Ratio (DER) has no effect. significant to changes in earnings.
| Item Type: | Thesis (Other) | ||||||
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| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management | ||||||
| Divisions: | > Manajemen | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 08 Sep 2022 13:28 | ||||||
| Last Modified: | 08 Sep 2022 13:28 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/15037 |
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