Analisis pengaruh likuiditas, aktivitas, profitabilitas, solfabilitas dan rasio pasar dalam memprediksi pertumbuhan laba dengan mempertimbangkan SIZE EFFECT pada perusahaan manufaktur

Oleh :
Titik siwi nugraheni - F1206055 - Fak. Ekonomi dan Bisnis

This research aims to find out the analysis on the effect of liquidity, activity, profitability, solvability and market ratios on the profit growth by considering the size effect in the manufacturing company. AThe variables studied in this research were liquidity ratio including CR and QR, activity ratio including ITO and TATO, profitability ratio including ROI and ROE, solvability ratio including DER and DTE, and market ratio including PER. The sample of research was 58 manufacturing companies enlisted in Indonesian Stock Exchange during 2003-2007. Technique of analyzing data used in this research was a multiple linear regression to analyze the effect of independent variable on the dependent variable. The tests done in this research included data normality, classical assumption including multicolinearity, autocorrelation and hteroskedasticity test, while the hypothesis testing was done using simultaneous regression coefficient (F test), R-adjustment (R2), partial regression coefficient tests (t-test). The result of research shows that there two variables partially significantly affecting the profit growth: CR and ROI. It can be found that tstatistic > t¬table¬ (2.770 > 2.011) and probability value < 0.05 (significance level of 5%), meaning that CR affects significantly the profit change. It can be found that tstatistic > t¬table¬ (30.978 > 2.011) and probability value < 0.05 (significance level of 5%), meaning that ROI affects significantly the profit change. However, the result of simultaneously test using F test by comparing the Fstatistic and Ftable show that Fstatistic > Ftable (295.765 > 2.12) and probability value of 0.000 < 0.05, therefore CR, QR, ITO, TATO, ROI, ROE, DER, DTE, PER, and SIZE EFFECT variables simultaneously affect significantly the profit change.