Amna Roisatul, Lathifah (2023) Analisis Rasio Keuangan terhadap Perubahan Laba di Masa Pandemi. Ecodemia: Jurnal Ekonomi, Manajemen dan Bisnis. pp. 1-14. ISSN 2549-8932 (Submitted)
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Abstraksi
The phenomenon of this study is the average profit and profit changes in the food and beverage sub-sector which fluctuates every year due to the economic slowdown due to the Covid-19 pandemic that hit several countries in the world including Indonesia, resulting in a global economic crisis, high exchange rates that cause an increase in the price of goods, and an increase in operating expenses that are higher than sales growth. This study aims to analyze and test related financial ratios, namely liquidity ratios proxied by current ratios, activity ratios proxied by total asset turnover, solvency ratios proxied debt to asset ratio, and profitability ratios proxied net profit margin to changes in profits of the food and beverage sub-sector. This type of research is causal associative with a quantitative approach, the source of data used is secondary data in the form of annual financial statements sourced from the Indonesia Stock Exchange website www.idx.com. The sample of this study was twenty-four companies using the purposive sampling method. The results of this study show that simultaneously the liquidity ratio, activity ratio, solvency ratio, and profitability ratio affect changes in profits. Partially, the liquidity ratio, activity ratio, solvency ratio have no effect on changes in profits, and profitability ratios have a positive effect on changes in profits. The implication of this study is that companies must be more effective in managing their assets to meet sales activities that will increase profits and affect changes in profits.
| Item Type: | Article |
|---|---|
| Subjects: | Fakultas Ekonomi dan Bisnis > S1 Manajemen Universitas Muhammadiyah Lamongan > Fakultas Ekonomi dan Bisnis > S1 Manajemen |
| Divisions: | Universitas Muhammadiyah Lamongan > Fakultas Ekonomi dan Bisnis > S1 Manajemen Fakultas Ekonomi dan Bisnis > S1 Manajemen |
| Depositing User: | Mahasiswa s1 Manajemen |
| Date Deposited: | 22 Sep 2023 07:37 |
| Last Modified: | 22 Sep 2023 07:37 |
| URI: | http://repository.umla.ac.id/id/eprint/3402 |
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