PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023

MADAHGITA, ALEACASTA DINASTY AZZAHRA QURAISY (2025) PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023. Skripsi thesis, ITS Mandala.

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Abstract

ABSTRACT This study aims to analyze the effect of financial ratios on earnings changes in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The object of this research is manufacturing companies in the ceramics, glass, and porcelain subsector listed on the IDX. The financial ratios used include liquidity, activity, solvency, profitability, and market value. The research employs a quantitative approach with multiple linear regression analysis, and the sample consists of 10 companies selected through purposive sampling. The results indicate that activity, solvency, and profitability ratios have a partial effect on earnings changes, while liquidity and market value ratios have no significant effect. Simultaneously, liquidity, activity, solvency, profitability, and market value ratios significantly affect earnings changes. Keywords: liquidity, activity, solvency, profitability, and earnings changes.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Dino Sagara
Date Deposited:	09 Jan 2026 03:13
Last Modified:	09 Jan 2026 04:17
URI:	http://repo.itsm.ac.id/id/eprint/1547

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