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