PENGARUH CR, DER, DAN NPM TERHADAP PERUBAHAN LABA PADA PERUSAHAAN JASA PERHOTELAN

Authors

  • Universitas Mercu Buana Jakarta
  • Universitas Mercu Buana Jakarta

DOI:

https://doi.org/10.21009/wahana.14.012

Keywords:

Current Ratio, Debt to Equity Ratio, Net Profit Margin, Changes in Earnings

Abstract

This study aims to determine the effect of Current Ratio, Debt to Equity ratio and Net Profit Margin on changes in earnings. The sample in this study was a hospitality service company on the Indonesia Stock Exchange which was selected by purposive sampling. The data used are financial statements in 2013 to 2017. The population in this study were Hospitality Services companies listed on the Stock Exchange in the period 2013-2017, a total of 13 companies and 65 samples. There are 3 independent variables, namely Current Ratio (CR) as liquidity ratio, Debt To Equity Ratio (DR) as solvency ratio, and Net Profit Maargin (NPM) as profitability ratio. This research shows that Based on individual variable tests, CR and DER have no significant effect on profit changes, while NPM has a significant influence on changes in earnings.

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Published

2019-07-15

How to Cite

Weilly Riduan, & Roy. (2019). PENGARUH CR, DER, DAN NPM TERHADAP PERUBAHAN LABA PADA PERUSAHAAN JASA PERHOTELAN. Jurnal Ilmiah Wahana Akuntansi, 14(1), 15–32. https://doi.org/10.21009/wahana.14.012

Issue

Vol. 14 No. 1 (2019): Jurnal Ilmiah Wahana Akuntansi

Section

Articles

License

Creative Commons License
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